This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Cenvat Credit Allowed for SMS Plant Installation Under ‘Modernization, Renovation or Repair’
Case Law Details
- Case Name
- Bhagwati Power & Steels Ltd. Vs Commissioner (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Bhagwati Power & Steels Ltd. Vs Commissioner (CESTAT Delhi)
Introduction: The case between Bhagwati Power & Steels Ltd. and the Commissioner (CESTAT Delhi) was centered on the disallowance of Cenvat Credit of ₹ 2,10,808 under Rule 14 of the Cenvat Credit Rules, 2004. The significant issue was whether Bhagwati Power & Steels Ltd. could avail Cenvat Credit on the fabrication and erection services for the installation of an SMS Plant under the categories of ‘Modernization, Renovation or Repair.’
Detailed Analysis
The Appellant’s Position: Bhagwati Power & Stee...
