Proportionate Cenvat Credit Allowed in Principle for Services Spanning Taxable Period

Commissioner of Central GST And Central Excise Vs Reliance Industries Limited (CESTAT Ahmedabad)

The appeal was filed by the Commissioner of Central GST and Central Excise, Rajkot, challenging an order-in-original dated 03.10.2018 by which the adjudicating authority had dropped the proposal in a show cause notice dated 28.10.2008 for recovery of Cenvat credit amounting to ₹8,24,58,703 along with interest and penalty. In the present appeal, the Revenue restricted its challenge to a portion of the demand amounting to ₹1,15,30,018.

The dispute concerned the admissibility of

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