Wrongful Cenvat Credit on Ineligible Service: CESTAT Directs Reexamination

National Engineering Industries Ltd Vs Commissioner (CESTAT Delhi)

Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Delhi has recently addressed an appeal filed by National Engineering Industries Ltd., against the dismissal of their appeal by the Commissioner (Appeals). The contention revolves around the alleged incorrect availing of Cenvat credit on input services deemed ineligible such as construction service, laptop insurance, etc.

Please become a Premium member. If you are already a Premium member, login here to access the full content.