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Central Excise - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

CENVAT Credit - input services - Membership of Club Service - ...


Court Rules in Favor of Appellant: No Evidence of Personal Use Justifies CENVAT Credit on Club and Health Insurance Services.

April 10, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input services - Membership of Club Service - Health Insurance Service - there is no evidence produced by the Department to prove that even these two services were for personal use of the appellant - In absence thereof, there are no logic in confirming the recovery of Cenvat credit availed by the appellant on these two services - AT

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