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Case Law Details

Case Name : Berger Paints India Ltd Vs Commissioner of Central Excise (CESTAT Kolkata)
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Berger Paints India Ltd Vs Commissioner of Central Excise (CESTAT Kolkata)

Introduction: The landmark case between Berger Paints India Ltd and the Commissioner of Central Excise, adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, is a seminal one in the field of excise law and tax credit availment in India. At the core of this case is the crucial question: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)? The Tribun

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