CESTAT orders re-adjudication of CENVAT Credit issue decided by authorities under Old Theory

Kohler India Corporation Private Limited vs C.C.E. & S.T (CESTAT Ahmedabad) The facts of the case, in brief, are that a team of Central Excise Officers visited the factory premises of appellant and documents related to Cenvat Credit availed on services received from various service providers were called. Upon the examination of the appellant’s records/ documents it was noticed by the revenue authorities that the Appellant has received the services from various service provider for setting-up of factory. It appears that the Cenvat Credit on inputs used in the manufacture of prefabricated ...