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CESTAT Allows CENVAT Credit on Housekeeping, Construction, Courier & Insurance Services
Case Law Details
- Case Name
- NHK Spring India Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CESTAT Chandigarh
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NHK Spring India Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh)
The appeal before CESTAT Chandigarh challenged an Order-in-Original denying CENVAT credit on various input services for the period 2007-08 to 2011-12, confirming a demand of Rs. 73,74,267 under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(5) of the Central Excise Act, 1944, along with interest under Section 11AA and penalty under Rule 15 of the CENVAT Credit Rules read with Section 11AC. The appellant, a manufacturer of motor vehicle parts, had availed CENVAT credit on housekeeping/gardening, vehicle s...
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