Service relating to Modernization, Renovation are Input Services: CESTAT sets aside Demand for Cenvat Credit availed [Read Order]

Service - Modernization - Renovation - Input Services - CESTAT - Demand - Cenvat credit - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that services relating to modernization, and renovation are input services and set-asides demand for Cenvat credit availed. The appellant, M/s Jai Balaji Industries Ltd. is engaged in the manufacture of Iron and Steel products as well as articles of Iron and Steel….

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M/s Jai Balaji Industries Ltd vs Commissioner of Central Excise, Customs & Service Tax

Counsel for Appellant:   Shri A.K.Prasad,Shri S.Mohapatra

Counsel for Respondent:   Shri J.Chattopadhyay

CITATION:   2022 TAXSCAN (CESTAT) 430

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