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of <h1>Cenvat Credit Challenge Succeeds: Tribunal Overturns Incorrect Credit Disallowance Based on Misapplied Precedent</h1> <h3>KOHLER INDIA CORPORATION PRIVATE LIMITED Versus CGST & Central Excise-Vadodara -II</h3> KOHLER INDIA CORPORATION PRIVATE LIMITED Versus CGST & Central Excise-Vadodara -II - TMI The Appellate Tribunal (CESTAT Ahmedabad) addressed the disallowance of Cenvat credit benefits by the Learned Commissioner, who relied on the Supreme Court decision in Safari Retreats Ltd (2024 90 GSTL 3) concerning CGST, despite favorable case law under the Finance Act, 1994 and Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal held that the Commissioner erred by applying the ratio decidendi of a decision under a different legislation without examining whether the provisions were *peri materia* (of the same substance). It emphasized the 'basic principle' that judicial precedents under different Acts cannot be applied unless the provisions are *peri materia*. The Tribunal directed the Commissioner to compare Rule 2(l) of the Cenvat Credit Rules, 2004 (inclusive definition of input service) with Section 17(5)(d) of the CGST Act, 2017 to determine their similarity before applying the precedent. The matter, being in its third litigation cycle, was remanded with a strict three-week timeline for fresh adjudication, allowing the appellant to make further submissions. The appeal was allowed by way of remand.
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