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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Cenvat credit - service tax on rent for its corporate /head ...


Appellant's Cenvat Credit Claim Denied for Corporate Office Rent; Demand Unenforceable Due to Procedural Errors in Notice.

September 2, 2016

Case Laws     Central Excise     AT

Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand cannot be fastened against the appellant. - AT

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