CENVAT Credit Allowed Due to Expansion Not Being Equivalent to Factory Setup

Komatsu India Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) In Komatsu India Private Limited Vs Commissioner of GST and Central Excise, the appeal was filed against an order upholding denial of CENVAT credit of ₹84,08,342/- availed on erection, commissioning, installation, consulting engineering, and manpower supply services used for expansion of manufacturing facilities for hydraulic excavators during October 2014 to June 2015. The lower authorities denied credit on the ground that the phrase “setting up of a factory” was removed from Rule 2(l) of the CENVAT...