Option Under Rule 6(3)(ii) of Cenvat Credit Rules Mandates Compliance with Payment Obligations

Marudhar Hotels Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, recently issued a ruling in the case of Marudhar Hotels Pvt. Ltd. Vs Commissioner of Central Excise. The case revolved around the appellant’s compliance with Rule 6 of the Cenvat Credit Rules, 2004, pertaining to services provided and corresponding Cenvat credit availed. Case Background Marudhar Hotels Pvt. Ltd. operates as a provider of taxable services, including Mandap Keeper Service, Internet Café Service, and Renting of Immovable Propert...