Win for Coca-Cola: CESTAT Rules ISD-Distributed CENVAT Credit Cannot Be Denied for Lack of Nexus with Manufacturing Activity [Read Order]

CESTAT held that CENVAT credit distributed by an ISD cannot be denied to a manufacturing unit for lack of nexus with manufacturing activity

By Kavi Priya - On April 21, 2025 6:07 pm - 2 mins read

Win for Coca-Cola - CESTAT - ISD-Distributed CENVAT Credit - Lack of Nexus - Manufacturing Activity - taxscan

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit distributed by an Input Service Distributor (ISD) cannot be denied to a manufacturing unit on the ground that the underlying services lack direct nexus with the manufacturing activity. Hindustan Coca-Cola Beverages Pvt. Ltd. (HCCB), the appellant, is a…

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