In a recent ruling, the Chennai CESTAT observed that fund is allowable on CENVAT credit on input services utilised for manufacture of goods at nil rate of duty supplied to the SEZ. In the instant

In a recent decision, the CESTAT, Chennai branch ruled that interest cannot be allowed in case of reversal of the CENVAT credit when adequate credit is available under the Excise law. The appellants, instant case,

Denial of Cenvat Credit on various input services, without considering relevant documents is incorrect, says Customs, Excise and Service Tax Appellate Tribunal. The dictum was laid by the Ahmadabad West Zonal Bench of CESTAT while

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty as no demand was made in Show Cause Notice for alleged wrongful availment of CENVAT credit. The appellant/assessee, M/s Nava

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that penalty cannot be imposed for mere wrong apportionment of CENVAT Credit between two units as it is just a clerical error.

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while allowing an appeal filed by Jindal Texofab Ltd, has upheld a report made in 2003 made by the Superintendent as conclusive

In a major setback to Rosy Blue India Pvt Ltd, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), confirmed rejection of Cenvat Credit of Rupees 51 lakhs. The

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the assessee not required to lapse remaining credit after reversal on input as such in case of conditional notification. The appellants

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad bench recently held that cenvat credit is available in respect of welding electrodes used for Repair and Maintenance of Machineries as per the

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has allowed a claim for cenvat credit by PepsicoIndia holding that credit is allowable for setting up of the factory under the CENVAT Credit

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the term “scrap” used in the Income Tax Act, 1961 has a different purpose and therefore, the service tax authorities cannot

The Central Government amended the Cenvat Credit Rules to enable the service recipients to carry forward the unavailed credit of Service Tax under the GST regime which is all set to be implemented from July

The Bangalore bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the benefit of CENVAT credit cannot be denied on lifts fitted into the building. The appellant, M/s Divya Sree R O

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has applied the “user-test” by allowing cenvat credit allowable on steel items setting up of sponge iron kiln along with power plant. The assessee,

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench had ruled that the department is liable to pay  interest from the date of expiry of 3 months from date of receipt of application