CESTAT Ahmedabad Remands Case on CENVAT Credit, Cautions Commissioner on Misapplication of GST-era Ruling

Kohler India Corporation Private Limited Vs CGST & Central Excise-Vadodara -II (CESTAT Ahmedabad) CESTAT Ahmedabad has remanded the case of Kohler India Corporation Private Limited versus CGST & Central Excise-Vadodara-II, highlighting the Commissioner’s incorrect application of a GST-era ruling to a pre-GST CENVAT credit matter. The Commissioner disallowed CENVAT credit, despite acknowledging earlier favorable precedents under the Finance Act, 1994 and Rule 2(l) of the CENVAT Credit Rules, 2004. The disallowance was based solely on the Supreme Court’s decision in Safari Re...