Case Law Details
Vodafone Mobile Services Limited Vs CCE & ST (CESTAT Chandigarh)
Short issue involved in the matter is that as per scheme of merger, the capital goods have been transferred to the group company and the same were used by the appellant for providing output service. It is a fact on record that these capital goods have not been removed from the premises where they were initially installed. In that circumstance, the issue is whether the appellant is required to reverse Cenvat credit or not?
Cenvat held that appellant is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially installed.
FULL TEXT OF THE CESTAT JUDGEMENT
The appellant is in appeal against the impugned order wherein the Cenvat credit on capital goods has been denied to the appellant.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
