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![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...
![Setback for Ashok Leyland: CESTAT Rejects Input Service Credit on Windmill Expenses Over Lack of Lease Arrangement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Setback-for-Ashok-Leyland-CESTAT-Input-Service-Credit-Windmill-Expenses-Arrangement-taxscan.jpg "Setback for Ashok Leyland: CESTAT Rejects Input Service Credit on Windmill Expenses Over Lack of Lease Arrangement [Read Order]")
![Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Input-Service-Credit-ISD-Pretext-Invoices-CCR-customs-excise-service-tax-Taxscan.jpg "Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]")
![Services in Question Settled to be Eligible Input Services, Cenvat Credit cannot be Denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Services-Input-Services-Cenvat-Credit-CESTAT-Taxscan.jpg "Services in Question Settled to be Eligible Input Services, Cenvat Credit cannot be Denied: CESTAT [Read Order]")
![Input Service Credit distributed by Parle Biscuits as an Input Service Distributor working on CMU is allowable under rule 7(d) of the CENVAT Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Input-Service-Credit-Parle-Biscuits-Input-Service-Distributor-CMU-CENVAT-Rules-CESTAT.jpg "Input Service Credit distributed by Parle Biscuits as an Input Service Distributor working on CMU is allowable under rule 7(d) of the CENVAT Rules: CESTAT [Read Order]")
Employer not Eligible for Cenvat Credit on Canteen Services provided to Employee post Amendment in 2011: CESTAT [Read Order]
The Chennai bench of the CESTAT has held that the employer cannot avail the cenvat credit on the canteen services provided to employee since “outdoor catering service” is not eligible for input...
![Employer not Eligible for Cenvat Credit on Canteen Services provided to Employee post Amendment in 2011: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Employer-Cenvat-Credit-Canteen-Services-Employee-post-Amendment-CESTAT-taxscan.jpeg "Employer not Eligible for Cenvat Credit on Canteen Services provided to Employee post Amendment in 2011: CESTAT [Read Order]")
![Entertainment World Developers entitled for Input Service Credit of Rs. 49 Lakhs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/CESTAT-Entertainment-World-Developers-entitled-Input-Service-Credit-CESTAT-Taxscan.jpeg "Entertainment World Developers entitled for Input Service Credit of Rs. 49 Lakhs: CESTAT [Read Order]")