CESTAT Weekly Round-up
Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter M/s. Bank of India...
![Cenvat Credit Allegedly Availed without Receiving Goods in Factory: CESTAT quashes Demand and Penalty for Insufficient Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129988-cenvat-credit-allegedly-availed-without-receiving-goods-in-factory-cestat-quashes-demand-and-penalty-insufficient-evidence-.webp "Cenvat Credit Allegedly Availed without Receiving Goods in Factory: CESTAT quashes Demand and Penalty for Insufficient Evidence [Read Order]")
![Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter [Read Order]](https://images.taxscan.in/h-upload/2026/03/21/2129793-cenvat-credit-rules-applies-liability-proportional-credit-cestat-rules-in-bank-of-india-matter-.webp "Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter [Read Order]")
![Input Service Covers Services used in Relation to Business of Manufacture: CESTAT Refers to Rule 2(k) of Cenvat Credit Rules [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129105-input-service-distributors-site-imagejpg.webp "Input Service Covers Services used in Relation to Business of Manufacture: CESTAT Refers to Rule 2(k) of Cenvat Credit Rules [Read Order]")
![No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116497-cestat-holds-rule-6-inapplicable-to-non-manufactured-goods-taxscan.jfif "No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]")
![SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114549-svldr.webp "SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]")
CENVAT Credit cannot be Denied if Service Invoice was Addressed to Architect Entrusted by Construction Company [Read Order]
The Chennai Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) recently held that Central Value Added Tax (Cenvat)Credit cannot be denied merely because an invoice for...
![CENVAT Credit cannot be Denied if Service Invoice was Addressed to Architect Entrusted by Construction Company [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/2108151-cenvat-credit-architect-constrution-company-taxscan.webp "CENVAT Credit cannot be Denied if Service Invoice was Addressed to Architect Entrusted by Construction Company [Read Order]")
'Input' Not 'Capital Good' under Cenvat Rules: CESTAT Upholds CENVAT Credit on Dredger [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed an appeal, holding that a dredger used for providing taxable services is to be classified as an 'input'...
![Input Not Capital Good under Cenvat Rules: CESTAT Upholds CENVAT Credit on Dredger [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096606-cenvat-rules-cestat-cenvat-credit-taxscan.webp "Input Not Capital Good under Cenvat Rules: CESTAT Upholds CENVAT Credit on Dredger [Read Order]")
Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that services provided to Special Economic Zone (SEZ) units are not covered under Rule 6(3) of the...
![Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094667-services-sez-cestat-taxscan.webp "Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: 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 reversal of credit only on inputs and capital goods ...
![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/2025/09/15/2087593-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]")
CESTAT Rules Old Cenvat Rule 6(5) Still Applicable, Orders Recalculation on Decade-Old Service Tax Credit Dispute [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the benefit of Rule 6(5) of the Cenvat CreditRules, 2004, though omitted in 2011, remains...
![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/2025/08/30/2082174-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]")