The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT Credit to Hero Motocorp on helmet locks supplied along with motorcycles.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) observed that as per the provisions of the Motor Vehicle Act, a Helmet and lock are required to be supplied along with the motorcycles....
