Cenvat Credit cannot be rejected if such order is beyond the Scope of SCN

Axis My India Ltd. Vs Commissioner of CGST & Service Tax (CESTAT Mumbai)

Introduction: The case of Axis My India Ltd. against the Commissioner of CGST & Service Tax in CESTAT Mumbai revolved around a rejection of Cenvat credit by the Commissioner. The Commissioner’s decision was based on a presumption of ineligibility, and the burden of proof was a key issue in this case.

Background and Audit Findings: During an audit, it was observed that Axis My India Ltd. had availed

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