2024 (11) TMI 1219 - AT - Central Excise

Denial of CENVAT credit - input services - godown rent - loading, unloading, freight, painting and other miscellaneous expenses - HELD THAT - The present demand is a statement of demand subsequent to a show cause notice dated 04.10.2016. It is noted that the said show cause notice dated 04.10.2016 culminated in M/S. WHEELS INDIA LTD. VERSUS COMMISSIONER OF CGST CE, PUNE-I 2022 (9) TMI 735 - CESTAT MUMBAI . On going through the said final order, it is noted that cenvat credit availed by the appellant on input services such as godown rent, unloading, loading etc. were held to be eligible input services for the appellant and cenvat credit was allowed to the appellant. The impugned order is set aside - appeal allowed.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeal of the appellant, a manufacturer of motor vehicle parts, regarding the denial of cenvat credit on input services such as godown rent, loading, unloading, etc. The Tribunal noted that a previous final order had allowed the cenvat credit on these services. As a result, the impugned order was set aside, and the appeal was allowed.