Case Law Details
Case Name : Bhagwati Power & Steels Ltd. Vs Commissioner (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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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 Repa
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