2025 (5) TMI 1752

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....hri. Bharat Raichandani & Shri. Ritik Jain, Advocates for the Appellant Shri. M P Solanki, Assistant Commissioner (AR) for the Respondent ORDER In the instant case, the Learned Commissioner while agreeing to the various case law under the Finance Act, 1994 in relation to Rule 2(l) of Cenvat Credit Rules, 2004 which were in favor of the party, still disallowed the benefit to them only on t....

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....er different legislation cannot be applied, unless the provisions of both Acts are peri materia. Learned Commissioner will do well to call out and compare the provisions of rules 2(l) of the Cenvat Credit Rules, 2004 which define inputs service in an inclusive definition during the impugned period, as well as Section 17 (i.e. Clause (d) of sub-Section 5 of Section 17) of the CGST Act, 2017 to find....