![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/2026/01/01/500x300_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]")
No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Rule 6(3) of the CENVAT Credit Rules applies only...
![SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_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]](https://images.taxscan.in/h-upload/2025/11/26/250x150_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]](https://images.taxscan.in/h-upload/2025/10/14/250x150_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/2025/10/07/500x300_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/2025/09/15/500x300_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]")
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/2025/08/30/500x300_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/2025/07/28/500x300_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/2025/07/28/500x300_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]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that valid CENVAT credit does not lapse simply because it was not reported in the ST-3 returns and that...
![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/2025/07/28/500x300_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]")