![CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097128-cenvat-credit-sub-assemblies-scrapped-manufacturing-cestat-taxscan.webp "CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]")
CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that CENVAT credit reversal under Rule 3(5B) of the...
![ER-1 Return Qualifies as a Valid Duty-Paying Document under Rule 9(2) of CENVAT Credit Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/250x150_2096599-valid-duty-paying-cenvat-credit-rules-cestat-taxscan.webp "ER-1 Return Qualifies as a Valid Duty-Paying Document under Rule 9(2) of CENVAT Credit Rules: CESTAT [Read Order]")
![Cenvat Credit Admissible on Service Tax Paid on Manpower Supply Service”, Qualify as Input Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/250x150_2084936-cenvat-credit-service-tax-cestat-taxscan.webp "Cenvat Credit Admissible on Service Tax Paid on Manpower Supply Service”, Qualify as Input Service: CESTAT [Read Order]")
![Accrued CENVAT Credit is a Statutory Right and cannot be denied without Clear Legal Provision: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/CENVAT-Credit-Manufacturing-Unit-Business-Expenditure-ITAT-taxscan.jpg "Accrued CENVAT Credit is a Statutory Right and cannot be denied without Clear Legal Provision: CESTAT [Read Order]")
![No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-Tax-Demand-TAXSCAN-1.jpg "No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]")
Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the difference between the financial statement and ER-1 returns was insufficient to prove alleged...
![Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ER-1-returns.jpg "Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]")
CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]
The Allahabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) denied CENVAT credit claimed on iron and steel items due to the assessee’s failure to provide sufficient evidence...
![CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-CENVAT-Credit-TAXSCAN.jpg "CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]")
CESTAT remands Reversal of Proportionate Cenvat Credits w.r.t. Trading Activities for Reconsideration [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently remanded a case concerning the reversal of proportionate Cenvat credit related to trading activities...
![CESTAT remands Reversal of Proportionate Cenvat Credits w.r.t. Trading Activities for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Kolkata-Cenvat-Credits-TAXSCAN.jpg "CESTAT remands Reversal of Proportionate Cenvat Credits w.r.t. Trading Activities for Reconsideration [Read Order]")
Vodafone Idea ₹13 Crore CENVAT Credit on Service Tax Dispute: CESTAT Upholds Relief granted by Co-ordinate Bench [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai recently upheld a relief order favoring Vodafone Idea Limited in a ₹13.91 crore service tax dispute, dismissing the Revenue...
![Vodafone Idea ₹13 Crore CENVAT Credit on Service Tax Dispute: CESTAT Upholds Relief granted by Co-ordinate Bench [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Mumbai-Vodafone-Idea-case-updates-Vodafone-Idea-CENVAT-credit-case-TAXSCAN.jpg "Vodafone Idea ₹13 Crore CENVAT Credit on Service Tax Dispute: CESTAT Upholds Relief granted by Co-ordinate Bench [Read Order]")
CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has upheld the denial of CENVAT credit for availing input tax credit on Rent-a-Cab services, while granting partial...
![CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CENVAT-Credit-on-Rent-a-Cab-Services-CENVAT-Credit-TAXSCAN.jpg "CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]")
Adjustment of Refund against Confirmed Demand During Pendency of Appeal is not Permissible: CESTAT [Read Order]
In a recent case, the Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that adjustment of refund against a confirmed demand during the pendency of an appeal...
![Adjustment of Refund against Confirmed Demand During Pendency of Appeal is not Permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Adjustment-of-Refund-Refund-Demand-During-Pendency-Refund-Against-Confirmed-CESTAT-Confirmed-Demand-During-Pendency-of-Appeal-taxscan.jpg "Adjustment of Refund against Confirmed Demand During Pendency of Appeal is not Permissible: CESTAT [Read Order]")
Availment of excess credit without documents prescribed u/r 9(1) of CCR: CESTAT Directs to Accept Documents submitted belatedly by Nippon Steel [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT) directed the lower authority to accept the document submitted by Nippon steel in relation to...
