![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...
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116484-technical-glitches-gst-portal-taxscan-1.webp "Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]")
![Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115830-higher-sale-value-inputs-cleared-such-attracts-liability-11d-cestat-upholds-excise-duty-demand-taxscan.webp "Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]")
Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT), set aside an order of Commissioner (Appeals) directing the reversal of Cenvat credit on Management Consultancy...
![Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114982-cestat-declares-cenvat-credit-reversal-void-taxscan.webp "Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]")
Mechanical 145A Addition Set Aside: ITAT Rules Profit-Neutral MODVAT Adjustment Can’t Trigger Tax [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that a mechanical adjustment under Section 145A of the Income Tax Act, 1961, without demonstrating any real impact on profits,...
![Mechanical 145A Addition Set Aside: ITAT Rules Profit-Neutral MODVAT Adjustment Can’t Trigger Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115310-mechanical-145a-addition-set-aside-itat-rules-profit-neutral-modvat-adjustment-cant-trigger-tax-taxscan.webp "Mechanical 145A Addition Set Aside: ITAT Rules Profit-Neutral MODVAT Adjustment Can’t Trigger Tax [Read Order]")
Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that proportionate CENVATcredit on insurance services covering both pre-taxable and taxable periods is ...
![Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114140-relief-for-reliance-industries-cestat-allows-proportionate-cenvat-credit-taxscan.webp "Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]")
Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the extended period of limitation cannot be invoked for recovery of CENVAT credit when the credit...
![Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114141-extended-limitation-invocable-cenvat-credit-availed-disclosed-returns-cestat-grants-relief-hcl-technologies-taxscan.webp "Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]")
Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty refund on post-clearance discounts is admissible when the duty incidence has not been...
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]")
Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that proportionate reversal of CENVAT credit amounts to non-availment, rendering the 6%/5% payment demand...
![Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113237-reversal-cenvat-credit-equivalent-non-availment-taxscan.webp "Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]")
‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Delhi, held that a mismatch between ‘input’ and ‘input service’ entries in an ST-3 Return is a clerical error and cannot defeat a...
![‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111349-input-input-service-mismatch-st-3-return-harmless-error-cestat-cenvat-refund-taxscan.webp "‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]")