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Proportionate Cenvat Credit Allowed in Principle for Services Spanning Taxable Period
Case Law Details
- Case Name
- Commissioner of Central GST And Central Excise Vs Reliance Industries Limited (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 Cenvat credit on s...





