Denial of CENVAT credit on grounds different from original issue unjustified: CESTAT

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

A recent decision by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has shed light on the intricacies of Cenvat credit eligibility. The case centered around the denial of Cenvat credit totaling ₹15,31,074/- and ₹24,25,233/-. Tata Motors, the appellant in this case, contested these denials and put forth a compelling argument before the tribunal.

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