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M/s Maruti Suzuki India Ltd. Versus Commissioner of Central Excise, Delhi-III

Denial of transfer of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with Maruti Suzuki Udyog Ltd. - Held that - As there is no ban on availment of Cenvat Credit of one unit if input service pertains to both the units prior to 2012, therefore, we follow the decision of Doshion Ltd. 2012 (10) TMI 952 - CESTAT AHMEDABAD and hold that appellant is not required to reverse Cenvat Credit on ₹ 56,41,18,612/-. We further find that Cenvat Credit of &....... + More

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