CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Jayaswal NECO Industries Limited Vs Principal Commissioner (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, considered two appeals arising from an order dated 29.03.2023 passed by the Principal Commissioner. The assessee challenged the disallowance of CENVAT credit amounting to Rs. 53,94,564, while the department challenged the portion of the order dropping a demand of Rs. 67,50,989. The Tribunal ultimately allowed the assessee’s appeal and dismissed the department’s appeal. The assessee was engaged in the manufacture of dutiable goods includin...