Case Law Details
Case Name : General Motors India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 10859 of 2016 - DB
Date of Judgement/Order : 06/11/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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General Motors India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT Ahmedabad rules in favor of General Motors, allowing CENVAT credit on various services. The decision clarifies eligibility under CENVAT Credit Rules.
In a recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad, General Motors India Pvt Ltd contested the denial of CENVAT credit on various services for the period August 2012 to November 2012. The dispute centered around the interpretation of the definition of “input service” under Rule 2(l) of the CENVAT Credit Rules, 2004.
Services in Question: The demand for CENVAT credit was raised on the following services:
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