CENVAT credit denial on input services for factory construction: CESTAT directs fresh order

Kohler India Corporation Pvt Ltd Vs Commissioner of Central Excise and Service Tax – CGST & Central Excise Vadodara-II (CESTAT Ahmedabad)

The issue has been considered and directed to be decided by the Tribunal in the earlier round of litigation. It holds that consecutive hearing dates in the same month is no effective hearing. Hence, directs the Ld. commissioner to pass order in two months.

The appellant is a leading manufacturer of ceramic and other bathroom fittings. It received certain input services used for construction of factory building. Credit was denied

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