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CENVAT Credit Demand Quashed as Department Cannot Dictate Compliance Method
Case Law Details
- Case Name
- Vertiv Energy Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Vertiv Energy Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal filed by Vertiv Energy Pvt. Ltd. and set aside the Commissioner’s order confirming demands relating to CENVAT credit and service tax, along with interest and penalties. The Tribunal held that the demands on all three issues were unsustainable on merits.
The first issue concerned recovery of ₹12.36 crore under Rule 6(3) of the CENVAT Credit Rules, 2004 (CCR). The Department alleged that the appella...



