![Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087593-input-service-credit-isd-pretext-invoices-ccr-customs-excise-service-tax-taxscan.webp "Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]")
Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Rule 3(5) of the CENVAT Credit Rules requires...
![CESTAT Rules Old Cenvat Rule 6(5) Still Applicable, Orders Recalculation on Decade-Old Service Tax Credit Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082174-cestat-old-cenvat-rule-old-service-tax-taxscan.webp "CESTAT Rules Old Cenvat Rule 6(5) Still Applicable, Orders Recalculation on Decade-Old Service Tax Credit Dispute [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069950-half-yearly-customs-and-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XII]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069901-cestat-9.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]")
![Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069989-oman-air.webp "Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]")
CENVAT Credit on Technical Know-How Services Not Eligible for Trading Use: CESTAT on LG Electronics Case [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit on technical know-how services received by LG Electronics India Pvt. Ltd. is not...
![CENVAT Credit on Technical Know-How Services Not Eligible for Trading Use: CESTAT on LG Electronics Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069270-cenvat-credit-service-tax-paid-invoices-service-policy-cestat-cenvat-credit-taxscan.webp "CENVAT Credit on Technical Know-How Services Not Eligible for Trading Use: CESTAT on LG Electronics Case [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068012-cestat-3.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part III]")
Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) set aside the denial of CENVAT credit to the assessee observing that duty had been paid on all goods, including those...
![Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067568-cestat-mumbai-denial-of-cenvat-credit-taxscan.webp "Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]")
Relief for Hindustan Unilever: CESTAT Allows CENVAT Credit on Job Work Related Services Based on Earlier Rulings [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed CENVAT credit to Hindustan Unilever Ltd. on various input services related to job work, citing earlier ...
![Relief for Hindustan Unilever: CESTAT Allows CENVAT Credit on Job Work Related Services Based on Earlier Rulings [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066821-relief-for-hindustan-unilever-hindustan-unilever-cestat-cestat-allows-cenvat-credit-taxscan.webp "Relief for Hindustan Unilever: CESTAT Allows CENVAT Credit on Job Work Related Services Based on Earlier Rulings [Read Order]")
Setback for HCL Technologies: CESTAT Denies CENVAT Credit Refund on Gym, Yoga, Laundry, and Guest House Services [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that HCL Technologies Limited is not entitled to a CENVAT credit refund for services such as GYM...
![Setback for HCL Technologies: CESTAT Denies CENVAT Credit Refund on Gym, Yoga, Laundry, and Guest House Services [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067048-hcl-technologies-taxscan.webp "Setback for HCL Technologies: CESTAT Denies CENVAT Credit Refund on Gym, Yoga, Laundry, and Guest House Services [Read Order]")
Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Vodafone Idea Limited by allowing CENVAT credit on expenses incurred for maintaining a police...
![Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064961-vodafone-idea-taxscan.webp "Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]")
Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that central excise duty cannot be demanded on bagasse under Rule 6 of the Cenvat Credit Rules, 2004, as...
![Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062880-bagasse-manufactured-final-product-cestat-central-excise-duty-demand-ccr-taxscan.webp "Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]")