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 of electricity is admissible to the appellant, which has been transferred to its sister unit at Urse for the manufacture of dutiable goods by them. Since the appellant was not maintaining separate accounts of the dutiable inputs and input services used in the manufacturing of dutiable goods and for generating electricity wheeled outside the factory, Therefore, they opted for the proportionate reversal as provided under Rule 6 and kept reversing the cent credit taken on inputs and input services used for generating the electricity sold to MSEDL or transferred to its sister unit at Urse. The tribunal held that the cenvat credit of inputs and input services used in the power generated in the captive power plant and transferred to the sister concern is admissible to the assessee since the inputs and input services were ultimately used in the manufacture of dutiable final products either by the assessee or by their sister concern.

Services Credit Electricity Cause Unit Sister Appellant Inputs Transferred Cenvat Credit Input Input Services Cenvat Dutiable Goods Urse Its Sister Unit  free  cenvat  appellant  sister  credit  unit  services  inputs  transferred  electricity  cause  input  used  production

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 …

Obligation Under CENVAT Credit Rules, 2004, Cannot Be Transferred To Recipient Of Credit: CESTAT
1 month ago

Obligation Under CENVAT Credit Rules, 2004, Cannot Be Transferred To Recipient Of Credit: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the obligation under rule 3 of CENVAT Credit Rules, 2004 cannot be transferred to the recipient of credit under rule 7 of CENVAT Credit Rules, 2004. A harmonious reading of rule 3 and 4 of CENVAT Credit Rules, 2004 and the conditions prescribed in rule 7 …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 3 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

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 …

CESTAT Weekly Round-Up: 30 June To 6 July, 2024
8 months, 3 weeks ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT
10 months, 3 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

CESTAT Cases Monthly Round Up: April 2024
10 months, 3 weeks ago

CESTAT Cases Monthly Round Up: April 2024

Live Law  

Service Tax Payable On Income Received By Smaaash From Bowling Alley Would Be Covered Under Amusement Facility: CESTAT Case Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New Delhi The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the income received by the Smaaash from bowling alley would be covered …

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: …

Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT
1 year, 5 months ago

Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the accumulated CENVAT credit of export-oriented units can be transferred to the Domestic Tariff Area Unit after the exit of EOU status.The bench of Sulekha Beevic and Vasa Seshagiri Rao observed that the unit has become a DTA after exiting from. The Chennai Bench of Customs, …

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, …

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 …

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 …

Welding Electrodes Used For Repairing Plant & Machinery Are Capital Goods: Rajasthan High Court Allows CENVAT Credit To Hindustan Zinc
1 year, 8 months ago

Welding Electrodes Used For Repairing Plant & Machinery Are Capital Goods: Rajasthan High Court Allows CENVAT Credit To Hindustan Zinc

Live Law  

The Rajasthan High Court has granted CENVAT Credit to Hindustan Zinc and held that welding electrodes used for repairing plants and machinery are capital goods and inputs.The bench of Justice Vijay Bishnoi and Justice Yogendra Kumar Purohit has relied on the decision of the Supreme Court in the case of Jawahar Mills Ltd. vs. CCE, in which it was held …

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
1 year, 8 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

‘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 …

Credit Of CVD Paid Through Debit In DEPB Scheme Is Admissible: CESTAT Allows Cenvat Credit To Hindustan Zinc
1 year, 11 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, …

Tax Cases Weekly Round-Up: 9 April to 15 April, 2023
1 year, 11 months ago

Tax Cases Weekly Round-Up: 9 April to 15 April, 2023

Live Law  

Supreme Court Case Title: M/s US Technologies International Pvt Ltd vs. The Commissioner of Income Tax Citation : 2023 LiveLaw 285 The Supreme Court has ruled that no penalty is leviable under Section 271C of the Income Tax Act, 1961 on mere delay in remittance of the tax deducted at source after the same has been deducted by the assessee. …

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 …

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT
2 years, 3 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, …

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit
2 years, 4 months ago

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit

Live Law  

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that Reliance Industries is entitled to interest on delay in refund of excess reversal of CENVAT credit. The bench of Judicial Member Ramesh Nair dismissed the contention of the revenue department that since the assessee- Reliance Industries, was entitled to adjust the excess amount by taking …

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 …

Characteristics Of "Consumables" Does Not Attach "Welding Electrodes", MODVAT Credit Can't Be Recovered: CESTAT
2 years, 4 months ago

Characteristics Of "Consumables" Does Not Attach "Welding Electrodes", MODVAT Credit Can't Be Recovered: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that characteristics of "consumables" do not attach to "welding electrodes", and, therefore, the recovery of the Modified Value Added Tax credit was incorrect.The bench of C.J. The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that characteristics of "consumables" do not …

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 …

Clean Energy Cess To Be Imposed For Collection Of Cess On Polluting Fossil Fuels: CESTAT
2 years, 5 months ago

Clean Energy Cess To Be Imposed For Collection Of Cess On Polluting Fossil Fuels: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Clean Energy Cess has been imposed for the collection of cess on polluting fossil fuels so as to create additional funds for taking measures to reduce carbon emissions and pollution.The two-member bench of Anil Choudhary and P.V. The Delhi Bench of the Customs, Excise …

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 …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 6 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

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 …

CESTAT Allows Cenvat Credit On The Capital Goods
2 years, 8 months ago

CESTAT Allows Cenvat Credit On The Capital Goods

Live Law  

The Customs, Excise and Service Tax Appellate Tribunal, consisting of Anil Choudhary, has allowed the cenvat credit on the capital goods, as their finished goods falling under CTH 68109990 are dutiable under the Central Excise Tariff Act. As per the returns, the appellant had reflected the transaction of taking of Cenvat credit and also utilisation/reversal in part, on the removal …

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 …

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