Electricity Qualifies As Input For Grant Of CENVAT Credit: Madras High Court
10 months, 3 weeks ago

Electricity Qualifies As Input For Grant Of CENVAT Credit: Madras High Court

Live Law  

The Madras High Court has held that electricity qualifies as an input for the grant of CENVAT credit under the CENVAT Credit Rules, 2002.The Bench of Justice Anita Sumanth and Justice R. Vijayakumar have observed that the captive power plant has been set up at substantial cost by the appellant at one of the company locations. The Madras High Court has held that electricity qualifies as an input for the grant of CENVAT credit under the CENVAT Credit Rules, 2002. Since the electricity generated had been both consumed in the factory at Sankar Nagar as well as wheeled out to the sister units, the respondents alleged contravention of Rules 6, 6, and 6 of the CENVAT Credit Rules, 2002, proposing the demand of duty, interest, and penalty. The submissions of the appellant revolve around the fact that electricity qualifies as an input for the grant of CENVAT credit under the CCR 2004.

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History of this topic

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT
5 months, 2 weeks ago

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha and Vasa Seshagiri Rao. The Chennai Bench of Customs, Excise, and Service …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT
1 year, 2 months ago

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable property is admissible.The bench of D. M. Misra has relied on the decision of the Karnataka High Court in the case of Oberon Edifices & Estates Pvt. The Banglore Bench of Customs, …

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT
1 year, 2 months ago

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal has held that services that are in relation to pollution control in the factory are input services in terms of Rule 2 of the Cenvat Credit Rules, 2004 and hence are eligible for Cenvat credit.The bench of Ramesh Nair and C.L. The Customs, Excise, and Service Tax Appellate Tribunal has held that …

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT
1 year, 3 months ago

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on steel materials used in the manufacture of barges.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on steel materials used in the manufacture …

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT
1 year, 7 months ago

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT

Live Law  

The Chandigarh Bench of the Income Tax Appellate Tribunal has held that CENVAT credit is not admissible on input services attributable to trading activity.The bench of S.S. Garg and P. Anjani Kumar has observed that the appellants have rendered themselves liable to pay a penalty under Rule 15 of the CENVAT Credit Rules, 2004. The Chandigarh Bench of the Income …

Credit Of CVD Paid Through Debit In DEPB Scheme Is Admissible: CESTAT Allows Cenvat Credit To Hindustan Zinc
1 year, 8 months ago

Credit Of CVD Paid Through Debit In DEPB Scheme Is Admissible: CESTAT Allows Cenvat Credit To Hindustan Zinc

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the Cenvat Credit to Hindustan Zinc and held that credit of CVD paid through debit in the Duty Entitlement Passbook Script Scheme is admissible, and the bills of entry assessed by the customs authorities have not been bifurcated between CVD and Cess. 89/2005-Cus dated October 4, …

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building
1 year, 9 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT
1 year, 11 months ago

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The Customs, …

Cenvat Credit Can't Be Denied Merely For Non-Registration Of Input Service Distributor : CESTAT
2 years, 1 month ago

Cenvat Credit Can't Be Denied Merely For Non-Registration Of Input Service Distributor : CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit cannot be denied on the grounds of non-registration of input service distributor registration in respect of bank charges and chartered accountant services.The bench of Sulekha Bevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat …

CESTAT Deletes Penalty On Availment of Credit Of Input Services Used In Co-Generation Plant For Generation Of Electricity Sold Outside
2 years, 1 month ago

CESTAT Deletes Penalty On Availment of Credit Of Input Services Used In Co-Generation Plant For Generation Of Electricity Sold Outside

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has deleted the penalty imposed with regard to credit availed in respect of input services used in the co-generation plant for the generation of electricity sold outside.The bench of Sulekha Beevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has deleted the penalty …

CESTAT Allows Refund Of Unutilised Cenvat credit of Education Cess For Payment Of Output Tax
2 years, 2 months ago

CESTAT Allows Refund Of Unutilised Cenvat credit of Education Cess For Payment Of Output Tax

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the refund of unutilised cenvat credit of education cess and secondary and higher education cess for payment of output tax.The bench of Anil Choudhary has relied on the order passed by the Tribunal in the case of Bharat Heavy Electricals Ltd. The Delhi Bench of the …

CESTAT Allows CENVAT Credit On Welding Electrodes And Dissolved Acetylene Gas As Inputs In Cement Manufacturing Process
2 years, 2 months ago

CESTAT Allows CENVAT Credit On Welding Electrodes And Dissolved Acetylene Gas As Inputs In Cement Manufacturing Process

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Suvendu Kumar Pati has allowed the CENVAT Credit on Welding Electrodes and Dissolved Acetylene Gas as inputs in the Cement Manufacturing Process.The appellant/assessee is a manufacturer of cement and clinker having a Central Excise registration. The Mumbai Bench of the Customs, Excise and Service Tax Appellate …

Vodafone Entitled To Claim CENVAT Credit On Tower And Prefabricated Buildings: CESTAT
2 years, 2 months ago

Vodafone Entitled To Claim CENVAT Credit On Tower And Prefabricated Buildings: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Vodafone is entitled to claim CENVAT credit on tower/tower material and pre-fabricated buildings/shelters.The two-member bench of Justice Dilip Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Vodafone is entitled to claim CENVAT credit on tower/tower …

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
2 years, 2 months ago

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court
2 years, 3 months ago

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court

Live Law  

The Madras High Court, consisting of Justice R. Ramdevan and Justice Mohammed Shaffiq, has held that the assessee is entitled to avail cenvat credit of the service tax already paid but the assessee was unable to claim due to a transitional provision that has come into effect from 01.07.2017. The appellant/department stated that though the assessee is entitled to avail …

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit
2 years, 4 months ago

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit

Live Law  

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the CENVAT credit on service tax paid on input services received by the SEZ unit. The appellant/assessee, Global Logic India Ltd., had availed and utilised the CENVAT credit of service tax paid on input services received in its SEZ Unit. The assessee contended that the appellant's …

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT
2 years, 6 months ago

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT

Live Law  

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal has held that expenses incurred by a person on activities related to its Corporate Social Responsibility cannot be termed as input services and thus, CENVAT Credit cannot be claimed on it. The appellant averred that the services availed by it in respect of its CSR activities qualified as an …

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