{"id":272195,"date":"2022-08-24T18:00:58","date_gmt":"2022-08-24T12:30:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=272195"},"modified":"2022-08-24T18:00:58","modified_gmt":"2022-08-24T12:30:58","slug":"cestat-cenvatcredit-servicetax-debit-notes","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/","title":{"rendered":"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs, Excise and Services Tax Appellate Tribunal (CESTAT)<\/span>: P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes. The appeal was preferred by the appellant against the Order passed by the First Appellate Authority by which a demand of Cenvat Credit of Rs. 20,89,464\/- and Service Tax of Rs. 23,622\/- had been confirmed along with interest and imposition of penalty.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">During audit of the records of the Appellant, it was contented by the Department that debit notes are not valid documents for availment of Cenvat credit of Service Tax and thus had disallowed the same to the extent of Rs.20.89,464\/- availed by the Appellant on debit notes issued by Visa Infrastructure Ltd. for \u2018business support&#8217; and \u2018management consultancy services&#8217;. Demand of Rs. 23,622\/- was made under import of services under Reverse Charge Mechanism, which was paid by the Appellant along with interest of Rs.12,670\/- before issuance of the show cause notice on 12-03-2015 and 23-04-2015.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The show-cause notice was issued on 09-10-2015 by the Department for the above issues wherein the demand as proposed in the SCN was confirmed along with interest and penalty. Again, the first Appellate authority also had confirmed the said demand and thus the instant appeal.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Main issue to be answered was as to whether Cenvat credit of Service Tax can be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Tribunal reproduced Rule 9 of the Cenvat Credit Rules, 2004 and observed that as per clause (f) of the Rules, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. It was noted that in the present case, the heading of the document as seen from sample copies attached with the appeal paper book though are nomenclated as debit notes, but they contain all the disclosures as required in a tax invoice as per Rule 4A of the Service Tax Rules, 1994.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Tribunal allowed the appeal holding that Cenvat credit cannot be denied to the Appellants.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3;\">[<span style=\"font-weight: bold; color: #632423;\">Visa Resources (India) Ltd. v. Commr. of CGST &amp; CX, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/j532FQcc\">2022 SCC OnLine CESTAT 562<\/a>, decided on 10-08-2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Satyanarayan Gupta, Chartered Accountant for the Appellant (s)<\/p>\n<p style=\"text-indent: 18pt;\">S.S. Chattopadhyay, Authorized Representative for the Respondent (s)<\/p>\n<hr \/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax <\/p>\n","protected":false},"author":67011,"featured_media":261214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34164,51162,2627,3208],"class_list":["post-272195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit","tag-debit-notes","tag-Penalty","tag-service_tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers | SCC Times<\/title>\n<meta name=\"description\" content=\"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers\" \/>\n<meta property=\"og:description\" content=\"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-24T12:30:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/\",\"name\":\"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"datePublished\":\"2022-08-24T12:30:58+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"width\":1331,\"height\":888,\"caption\":\"Customs, Excise and Services Tax Appellate Tribunal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers | SCC Times","description":"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/","og_locale":"en_US","og_type":"article","og_title":"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers","og_description":"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-08-24T12:30:58+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/","name":"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","datePublished":"2022-08-24T12:30:58+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax can be availed on debit notes.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","width":1331,"height":888,"caption":"Customs, Excise and Services Tax Appellate Tribunal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/24\/cestat-cenvatcredit-servicetax-debit-notes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":327527,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/29\/registration-of-premises-not-condition-precedent-for-availing-cenvat-credit-cestat-sets-aside-order\/","url_meta":{"origin":272195,"position":0},"title":"\u2018Registration of premises is not a condition precedent for availing CENVAT credit\u2019; CESTAT sets aside order disallowing CENVAT credit","author":"Arushi","date":"July 29, 2024","format":false,"excerpt":"The services were not received by the appellant regarding which invoices have been issued to the appellant\u2019s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":323044,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/28\/cestat-set-top-boxes-covered-under-definition-of-input-under-rule-2k-of-cenvat-credit-rules-2004-scctimes\/","url_meta":{"origin":272195,"position":1},"title":"Set top boxes covered under the definition of \u2018input\u2019 under Rule 2(k) of CENVAT Credit Rules, 2004; Credit admissible to Dish TV India Ltd: CESTAT","author":"Arushi","date":"May 28, 2024","format":false,"excerpt":"\u201cIt is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":268452,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/15\/whether-the-credit-availed-by-bank-on-service-tax-paid-for-insuring-deposits-eligible-for-cenvat-credit-or-not-cestat-answers\/","url_meta":{"origin":272195,"position":2},"title":"Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers","author":"Editor","date":"June 15, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the order of the original authority confirming the demand interest and imposed penalty, including a separate penalty on the Former\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257961,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/01\/cestat-whether-payment-of-service-tax-is-right-utilization-of-cenvat-credit-and-can-the-same-tax-be-demanded-again-tribunal-answers\/","url_meta":{"origin":272195,"position":3},"title":"CESTAT | Whether payment of service tax is right utilization of cenvat credit, and can the same tax be demanded again? Tribunal answers","author":"Editor","date":"December 1, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which involved the issue as to whether appellant have rightly utilised the cenvat credit for payment of service tax, and whether the same tax can again be demanded. Appellants were engaged in providing construction\/works contract\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226226,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/26\/cestat-tribunal-allows-refund-of-unutilised-cenvat-credit-under-rule-5-of-cenvat-credit-rules\/","url_meta":{"origin":272195,"position":4},"title":"CESTAT | Tribunal allows refund of unutilised Cenvat credit under Rule 5\u00a0 of Cenvat Credit Rules","author":"Bhumika Indulia","date":"February 26, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed challenging the denial of refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR). The appellant who was a provider of \u201cBusiness Support Services\u201d had filed an application for\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":237392,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/13\/cestat-services-as-that-of-cha-cnf-testing-and-sampling-etc-are-eligible-to-be-classified-as-the-input-services-tribunal-entitles-appellant-to-avail-cenvat-credit-for-tax-paid-on-such-input-ser\/","url_meta":{"origin":272195,"position":5},"title":"CESTAT | Services as that of CHA, CNF, testing and sampling, etc. are eligible to be classified as the input services; Tribunal entitles appellant to avail CENVAT Credit for tax paid on such input services","author":"Editor","date":"October 13, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal that was filed against the Order-in-Appeal of Commissioner (A). That the appellant who was engaged in the manufacture of Zinc \/ Lead \/ Bulk Concentrate Sulphuric Acid, Zinc Cathode had availed various services at Kandla\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/272195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=272195"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/272195\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/261214"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=272195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=272195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=272195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}