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CESTAT Allows CENVAT Credit as Tippers Were Put to Use After Becoming Eligible Capital Goods
Case Law Details
- Case Name
- Libra Business Private Limited Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Libra Business Private Limited Vs Commissioner of CGST and Central Excise (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, considered an appeal against an Order-in-Appeal dated 17.07.2017 which had upheld the disallowance of CENVAT credit of ₹1,03,88,050, along with recovery of interest and penalty, as confirmed by the adjudicating authority.
The appellant, a private limited company engaged in providing mining of mineral, oil or gas services and goods transport agency services, had purchased 25 Volvo tippers during February and March...



