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CESTAT Allows CENVAT Credit on Leadership Fee; Composite Contract Cannot Be Artificially Split
Case Law Details
- Case Name
- Larsen & Toubro Ltd Vs Pr. Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Larsen & Toubro Ltd Vs Pr. Commissioner of Central Tax (CESTAT Hyderabad)
The appeal challenged Order-in-Original No. 10/2013-ST-HYD-III-Adjn (Commnr) (TRF) dated 25.03.2013, by which CENVAT credit of Rs. 2,22,31,277/- was disallowed under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994, along with interest, and an equal penalty was imposed under Rule 15(4) of the CENVAT Credit Rules read with Section 78 of the Finance Act.
Rashtriya Ispat Nigam Ltd. floated an international tender for the design, engineering, manufacture, supply, ere...
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