Wrongly disallowance of credit of Club Membership Service and Insurance Service of the appellant.
Last updated: 01 May 2021
Court :
CESTAT New Delhi
Brief :
The appellant M/s Rajratan Global Wire Ltd. is engaged in manufacture of wire of non alloy steel viz. steel wire, stranded wire and Tyre Bead wire. They are also availing the facility of Cenvat credit under Cenvat Credit Rules, 2004 (hereinafter CCR) on the inputs, capital goods as well as on input services. During the scrutiny of the appellant’s record AGMP Audit party observed that the appellant has availed incorrect Cenvat credit of service tax on ineligible services like Customs House Agent Service, Rent a Cab Operator Service, Banking and Financial Services, Insurance Services, Courier Services, Travel Agent Services, Subscription of Club Membership etc.
Citation :
EXCISE APPEAL NO. 50794 of 2019 (SM)
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