Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT
1 year, 5 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 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. Mahar has observed that services related to pollution control as input services and credit were allowed even though such services are not directly used in the manufacture of the final product. The department denied the Cenvat credit for the pollution control services of the factory.

Environmental Credit Pollution Factory Pollution Control Production Received Cenvat Credit Input Input Services Cenvat Input Service Cestat Control Services  service  pollution  cenvat  production  credit  eligible  cestat  environmental  control  services  input  factory  received

History of this topic

Assessee Not Eligible To Avail CENVAT Credit On Invoices Not In Their Name: CESTAT
1 month ago

Assessee Not Eligible To Avail CENVAT Credit On Invoices Not In Their Name: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the assessee is not eligible to avail the CENVAT Credit on the basis of the invoices which were not in their name. The assessee was manufacturing at their Bhiwadi Unit whereas CENVAT Credit was availed in respect of service tax paid for advertising of the …

Assessee Entitled To CENVAT Credit For Service Tax Paid On GTA Services Used To Transport Goods To Buyer's Premises: CESTAT
4 months ago

Assessee Entitled To CENVAT Credit For Service Tax Paid On GTA Services Used To Transport Goods To Buyer's Premises: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the assessee is entitled to CENVAT credit of the service tax paid on the goods transport agency services received by the assessee to transport the goods from its factory to the buyer's premises sold on FOR destination basis. Subba Rao has observed that ““place of …

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT
8 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 …

CENVAT Credit Available On Input Services Used For Production Of Electricity Transferred To Its Sister Unit Free Of Cost: CESTAT
11 months ago

CENVAT Credit Available On Input Services Used For Production Of Electricity Transferred To Its Sister Unit Free Of Cost: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the assessee is entitled to cenvat credit on inputs and input services used for the production of electricity, which are transferred to its sister unit at Urse free of charge. The issue raised was whether Cenvat Credit on inputs and input services used for the generation …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
1 year, 1 month 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
1 year, 1 month 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 …

UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT
1 year, 1 month ago

UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.The bench of Ashok Jindal and K. Anpazhakan has observed that the telephone has been installed to the residence. The Kolkata …

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company
1 year, 1 month ago

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

Live Law  

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.The bench of P.A. The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit of service tax paid on the …

Electricity Qualifies As Input For Grant Of CENVAT Credit: Madras High Court
1 year, 1 month 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 …

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
1 year, 2 months ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law  

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product
1 year, 5 months ago

CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on waste treatment services for the factory's waste treatment arising out of the manufacturing of the final product.The bench of Ramesh Nair and Raju has observed that the waste treatment service received by the appellant from Bharuch. The Ahmedabad Bench of Customs, Excise, and …

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT
1 year, 5 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, …

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT
1 year, 6 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 …

‘Input Service’ Include Any Service Received In Or In Relation To Setting Up, Modernisation, Renovation Or Repair Of The Factory Premises: CESTAT Allows Cenvat Credit
1 year, 10 months ago

‘Input Service’ Include Any Service Received In Or In Relation To Setting Up, Modernisation, Renovation Or Repair Of The Factory Premises: CESTAT Allows Cenvat Credit

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the construction services and other services that are necessary for the renting of the business fall under the definition of ‘input service’ as provided under Rule 2 of the Cenvat Credit Rules, 2004.The two-member bench of S. S. Garg and P. Anjani Kumar. The Chandigarh …

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT
1 year, 10 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 …

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT
1 year, 11 months ago

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated …

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax
2 years ago

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.The bench of Anil G. Shakkarwar has observed that CENVAT Credit on input services used to bring immovable property into existence is eligible for. They have availed themselves …

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

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers
2 years ago

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member and C.J. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers. Out of the …

Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT
2 years ago

Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on the service of repair and maintenance during the warranty period.The two-member 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 the service of …

CESTAT Allows Cenvat Credit On Parts For Efficient Functioning Of Machine For Sugar Production
2 years, 3 months ago

CESTAT Allows Cenvat Credit On Parts For Efficient Functioning Of Machine For Sugar Production

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the cenvat credit on parts for the efficient functioning of machines for manufacturing.The bench of Ajay Sharma has observed that the appellant is justified in availing the Cenvat credit on various items, namely, S.S. Welding Tube, Steel, Tubes, Alloy Steel Pipe, Prime HR Steel. The Mumbai …

Cenvat Credit Can't Be Denied Merely For Non-Registration Of Input Service Distributor : CESTAT
2 years, 4 months 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, 5 months 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, 5 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, 5 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 …

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries
2 years, 5 months ago

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Reliance Industries Ltd. was ineligible for a refund of amounts that had, inadvertently, been reversed in the CENVAT credit account under rule 6 of the CENVAT Credit Rules, 2004 between April 2010 and March 2011.The two-member bench of Ajay Sharma and C.J. The Mumbai Bench …

Vodafone Entitled To Claim CENVAT Credit On Tower And Prefabricated Buildings: CESTAT
2 years, 6 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, 6 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 …

Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT
2 years, 6 months ago

Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the cenvat credit on group mediclaim policy cannot be disallowed. The appellant is registered under the Employees State Insurance Act, 1948 as well as the Factories Act, 1948, which mandates insurance policies to be obtained by the appellant. The appellant/assessee was aggrieved by the order …

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court
2 years, 6 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 …

Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT
2 years, 6 months ago

Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT

Live Law  

The Chandigarh Bench of CESTAT has ruled that the services provided by BlackRock India, relating to development of interface for an operating system for investment managers, is not an intermediary service. Subba Rao held that the 'Business Support Services' rendered by BlackRock to its US based clients would qualify as an export of service in terms of Rule 6A of …

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit
2 years, 7 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 …

C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT
2 years, 8 months ago

C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has held that the C & F Agent Service is an admissible input service in the terms of Rule 2 of the Cenvat Credit Rules, 2004. As per the definition of input service provided under Rule 2 of the Cenvat Credit Rules, 2004, all …

Empty Packaging Material Of Cenvatable Input Is Not Liable For Payment Of Excise Duty Or Cenvat Credit: CESTAT
2 years, 8 months ago

Empty Packaging Material Of Cenvatable Input Is Not Liable For Payment Of Excise Duty Or Cenvat Credit: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has held that empty packaging material of cenvatable input is not liable for payment either as excise duty or as cenvat credit under Rule 6 of the Cenvat Credit Rules, 2004. The lower authorities have confirmed the demand only on the ground that empty …

Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit
2 years, 9 months ago

Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the cenvat credit. The petitioner/assessee has challenged the denial of Cenvat credit availed on the strength …

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT
2 years, 9 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 …

CESTAT Allows Cenvat Credit On Insurance Services
2 years, 10 months ago

CESTAT Allows Cenvat Credit On Insurance Services

Live Law  

The Ahmedabad Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has allowed the Cenvat credit on insurance services. Construction services; fee for architectural and structural works for factory plant building; group Medi-claim Insurance; group personal accident insurance; insurance; motor car or vehicle insurance; labour charges for installation, testing, and commissioning of VRV System components in the office …

Modvat Credit Can Be Availed On Steel Plates, M.S. Channels Used In Fabrication Of Chimneys For Diesel Generating Set: CESTAT
2 years, 10 months ago

Modvat Credit Can Be Availed On Steel Plates, M.S. Channels Used In Fabrication Of Chimneys For Diesel Generating Set: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of P.K. The appellant submitted that the adjudicating authority has denied the Cenvat credit on the sole ground that the capital equipment in question is embedded in the earth and hence becomes immovable property. The department contended that the appellant utilised Cenvat credit on steel items for …

Reliance Industries Entitled To Avail CENVAT Credit On Service Tax Paid On Insurance Premium For Employees Opting For Voluntary Separation Scheme: CESTAT
2 years, 10 months ago

Reliance Industries Entitled To Avail CENVAT Credit On Service Tax Paid On Insurance Premium For Employees Opting For Voluntary Separation Scheme: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal headed by Justice Dilip Gupta, Ajay Sharma and C.J. Mathew has held that Reliance Industries is entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the "Voluntary Separation Scheme". However, the CENVAT Credit was disallowed by the Commissioner …

Discover Related