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CESTAT Allows CENVAT Credit on Select Input Services, Restricts Demand to Normal Period, Sets Aside Penalty
Case Law Details
- Case Name
- Citibank N.A. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Citibank N.A. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeals were filed by Citibank N.A. against an Order-in-Original dated 09.09.2016 confirming service tax demands relating to alleged wrongful availment of CENVAT credit on various input services during the period 2009-10 to September 2015. The original proceedings involved multiple show cause notices covering services such as cleaning, club or association, convention, event management, general insurance, health and fitness, insurance auxiliary, mandap keeper, outdoor catering, rent-a-cab and tour op...
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