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of <h1>Company Wins CENVAT Credit Appeal, Reversal of Rs. 1.2 Crore Demand Upheld After Proving Compliance with Input Records</h1> <h3>M/s DINESH IRRIGATION PVT LTD Versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX JAIPUR</h3> The CESTAT New Delhi allowed the appeal by the company, setting aside a demand of Rs. 1,21,20,085 for not maintaining separate input records. Since the ... CENVAT Credit - insurance services - common services used for dutiable and exempted products - non-maintainenace of separate records - HELD THAT:- It is found that once the disputed CENVAT credit on the insurance service which was used both for dutiable and exempted goods has been reversed, nothing survives in the demand which is the assailed in this appeal because the case of the Revenue is that the appellant had taken CENVAT credit on common input services and had not maintained separate accounts and this credit has already been reversed. The impugned order is set aside - appeal allowed. The Appellate Tribunal CESTAT New Delhi allowed the appeal by M/s. Dinesh Irrigation Pvt. Ltd. against the Order-in-Original dated 30.11.2017. The appellant was demanded Rs. 1,21,20,085 for not maintaining separate records of inputs. However, as the disputed CENVAT credit on insurance services was reversed by the appellant, the demand was set aside. The impugned order was set aside on 03.01.2024.
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