CESTAT Allows CENVAT Credit on Canteen, Construction & Employee Accommodation Services

F M I Automotive Components Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) The appeal challenged the Order-in-Original dated 06.08.2014 by which the Commissioner of Central Excise denied CENVAT credit of ₹1,89,67,111, along with interest and an equal penalty under Rule 14 and Rule 15(2) of the CENVAT Credit Rules, 2004 read with Rule 25 of the Central Excise Rules, 2002, on canteen services, construction work services, hospitality charges and real estate agent services. The appellant, engaged in the manufacture of automotive components, had availed CENVAT credit on various input ...