CENVAT Demand Quashed Due to Lack of Proof of Common Input Services

Ashok Leyland Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, examined appeals filed against demands raised under Rule 6(3) of the CENVAT Credit Rules, 2004, along with interest and penalties, on the allegation that the appellant was engaged in both manufacturing and trading of vehicles. The appellant, a manufacturer of motor vehicle chassis and commercial vehicles, had entered into a job work arrangement with a joint venture company for manufacturing light commercial vehicles. Under this arrangement, ...