CESTAT adjudicated a multi-faceted dispute involving CENVAT...

CESTAT adjudicated a multi-faceted dispute involving CENVAT credit claims. The tribunal partially allowed the appeal, upholding demands related to inadmissible credits for structural platforms and security services totaling Rs. 2,12,998, while dropping the demand for cross-utilization of education cess credits. The tribunal confirmed interest and penalties on confirmed demands under Rule 15(2) of CENVAT Credit Rules and Section 11AC of Central Excise Act. The key findings rejected appellant's claims for credit on iron/steel items and security services, finding no merit in their arguments and determining the credits were improperly claimed during the post-2009 amendment period.