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Case Name : Maruti Suzuki India Ltd Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh)
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Maruti Suzuki India Ltd Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that CENVAT Credit of input services i.e. insurance and authorized service station cannot be denied as services are availed before 01.04.2011 and used for furtherance of business. Facts- M/s Maruti Suzuki, the appellants, engaged in the manufacture of motor vehicles and its accessories, assails Order-in-Original dated 31.03.2014 passed by Commissioner of Central Excise & Service Tax, Gurugram vide which CENVAT credit of Rs.65,34,129/-, availed by the appellants on two input...
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