Case Law Details
Case Name : Shivani Detergent Pvt. Ltd. Vs Commissioner (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Shivani Detergent Pvt. Ltd. Vs Commissioner (CESTAT Delhi)
Introduction: In the recent case of Shivani Detergent Pvt. Ltd. Vs Commissioner (CESTAT Delhi), the tribunal ruled that the CENVAT Credit of Service Tax is permissible for the service of Erection and Commissioning of a Spray Drying Plant. The services were classified under the category of ‘input service’ under rule 2 (l) of CENVAT Credit Rules.
Analysis: Shivani Detergent Pvt. Ltd. was under scrutiny for allegedly wrongfully availing CENVAT credit on maintenance charges and erection and commissioning services. It was allege...
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