Wrongly filing of Cenvat Credit of input services on ineligible services for business purposes
Last updated: 03 May 2021
Court :
CESTAT New Delhi
Brief :
The Order of Commissioner (Appeals) bearing No.151/2019dated 14.05.2019 has been assailed vide the impugned appeal.The relevant factual matrix for the present appeal is that the appellant is engaged in the manufacture of tyres. The Department observed that the appellant have wrongly filed Cenvat Credit ofinput services on ineligible services as that of renting of premises for business purposes. It was observed that the appellant has utilised Cenvat Credit of service tax on the basis of invoices issued by M/s. Grover Stainless Pvt. Ltd., Delhi for the services not availed exclusively by the appellants as the premises were taken on rent for being used as godown not only of the appellant but of all subsidiaries and associated companies of the appellant‟s group.
Citation :
Service Tax Appeal No. 52868 of 2019 [SM]
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