AdvertisementAhresty India Private Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) The appeals arose from a common order dated 17.02.2014 passed by the Commissioner of Central Excise, Delhi-III, confirming denial of CENVAT credit of ₹1,33,40,371, along with interest and penalty, in respect of three show cause notices covering the period from February 2009 to November 2011. The dispute related to CENVAT credit claimed on Commercial or Industrial Construction (setting up/expansion of factory building), Outdoor Catering, Insurance Services and Air Travel Agent Services.