{"id":323044,"date":"2024-05-28T09:00:03","date_gmt":"2024-05-28T03:30:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=323044"},"modified":"2024-06-14T11:46:27","modified_gmt":"2024-06-14T06:16:27","slug":"cestat-set-top-boxes-covered-under-definition-of-input-under-rule-2k-of-cenvat-credit-rules-2004-scctimes","status":"publish","type":"post","link":"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\/","title":{"rendered":"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"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal, Allahabad:<\/span> Dish TV India Ltd.- Appellant filed the present appeal against the order dated 12-01-2018 passed by Commissioner (Audit) CGST, Noida (‘Adjudicating Authority’). P.K. Choudhary, Member (Judicial) and Sanjiv Srivastava, Member (Technical)<\/span> referred to the definition of ‘input’ under Rule 2(k) of the CENVAT Credit Rules, 2004<\/a> (‘2004 Rules’) and opined that the input had been defined for an output service provider to mean goods used for providing any output services except certain goods which had been specifically excluded. The Tribunal observed that set top boxes did not find any mention in the exclusion category and that being so, there was no reason as to why these could not have been treated as input for provision of the output services by the appellant.<\/p>\n

The Tribunal opined that there was no dispute that CENVAT credit was admissible to appellant, and revenue’s only dispute was with regards to the admissibility under capital goods for any inputs and that too on the basis of accountancy practices followed by appellant. The Tribunal opined that it did not find any merits in the argument that just because these goods had been capitalized in the books of accounts, they could not have been treated as input, and allowed the present appeal.<\/p>\n

Background<\/p>\n

Appellant was engaged in providing output services under the category of Broadcasting Services and was availing the facility of CENVAT credit. During the course of the audit, it was observed by the Revenue that appellant was taking credit on the Set Top Boxes provided by them to their customers for receiving the signals by treating them as input. It was observed that these goods being classifiable under Chapter 85 of the First<\/a> Schedule to the Customs Tariff Act, 1975<\/a> were covered by the definition of capital goods and thus the act of taking 100% credit immediately on the receipt of the said goods was not proper and only 50% of credit should have been taken during that financial year and next 50% should have been gone to the next financial year.<\/p>\n

Subsequently, a show cause notice dated 30-03-2013 was issued to appellant. The show cause notice was adjudicated as per the impugned order, whereby the Adjudicating Authority ordered to demand and recover interest amount of Rs. 6,30,94,154 from the appellant under Rule 14 of the 2004 Rules read with Section 75<\/a> of the Finance Act, 1994<\/a>. Penalty of Rs. 5,000 was also imposed under Rule 15A of 2004 Rules for contravention of Rule 4(2)(a) of 2004 Rules. Further, demand of Rs. 14,03,43,252 was set aside.<\/p>\n

Thus, aggrieved by this, appellant filed the present appeal. Appellant submitted that it had taken credit on the set top boxes by treating them as input as there is no restriction in the definition as per Rule 2 (k) of 2004 Rules<\/a>, which excluded these from the definition of inputs and these set top boxes were used by the appellant for providing the output services and hence correctly covered under the said definition. Appellant further stated that definition of inputs was wide enough to cover these set-top boxes under that category and the Department wanted to put these goods under the category of capital goods only for the reason that these goods were capitalized in their book of accounts, and depreciation claimed for income tax.<\/p>\n

Analysis, Law, and Decision<\/p>\n

The Tribunal noted that it was evident from the impugned order that the demand of Rs. 14,03,43,252 in respect of inadmissible credit had been dropped by the adjudicating authority. Further, demand of interest had been modified from Rs. 12,29,38,369 to Rs.6,30,94,154. Thus, the Tribunal was concerned only with the demand of interest made by the adjudicating authority by holding that these set-top boxes were not inputs but capital goods.<\/p>\n

As appellant was provider of an output service, the Tribunal referred to the definition of ‘input’ under Rule 2(k) of the 2004 Rules and opined that the input had been defined for an output service provider to mean goods used for providing any output services except certain goods which had been specifically excluded. The Tribunal observed that set top boxes classifiable under Chapter 85 did not find any mention in the exclusion category and that being so, there was no reason as to why these could not have been treated as input for provision of the output services by the appellant. The Tribunal stated that it was a well settled principle in the law that the taxing statute was to be construed strictly according to the words phrases used in the statute and there could be no other interpretation when literal interpretation was unambiguous.<\/p>\n

The Tribunal opined that there was no dispute that CENVAT credit was admissible to appellant, and revenue’s only dispute was with regards to the admissibility under capital goods for any inputs and that too on the basis of accountancy practices followed by appellant. The Tribunal opined that it did not find any merits in the argument that just because these goods had been capitalized in the books of accounts, they could not have been treated as input, and allowed the present appeal.<\/p>\n

[Dish TV India Ltd., v. Commr. (CGST), 2024 SCC OnLine CESTAT 508<\/a>, Order dated 06-05-2024<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> A. R. Madhav Rao, Advocate, Tushar Joshi, Advocate, Mukunda Rao, Advocate and Nishant Mishra, Advocates;<\/p>\n

For the Respondent<\/span>– Santosh Kumar, Authorized Representative for the Respondent<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“It 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.”<\/p>\n","protected":false},"author":67520,"featured_media":319582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[53198,34164,32436,6651,51592,69169,69170,69171,69172],"class_list":["post-323044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-broadcasting-services","tag-cenvat-credit","tag-cenvat-credit-rules","tag-cestat","tag-customs-tariff-act-1975","tag-dish-tv-india-ltd","tag-input","tag-output-service-provider","tag-set-top-boxes"],"yoast_head":"\nSet top boxes covered under the definition of input under Rule 2(k) of CENVAT Credit Rules,2004: CESTAT| SCC Times<\/title>\n<meta name=\"description\" content=\"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.\" \/>\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\/2024\/05\/28\/cestat-set-top-boxes-covered-under-definition-of-input-under-rule-2k-of-cenvat-credit-rules-2004-scctimes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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\" \/>\n<meta property=\"og:description\" content=\"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.\" \/>\n<meta property=\"og:url\" content=\"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\/\" \/>\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=\"2024-05-28T03:30:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-14T06:16:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Arushi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"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\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Arushi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 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\/2024\/05\/28\/cestat-set-top-boxes-covered-under-definition-of-input-under-rule-2k-of-cenvat-credit-rules-2004-scctimes\/\",\"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\/\",\"name\":\"Set top boxes covered under the definition of input under Rule 2(k) of CENVAT Credit Rules,2004: CESTAT| SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"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\/#primaryimage\"},\"image\":{\"@id\":\"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\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"datePublished\":\"2024-05-28T03:30:03+00:00\",\"dateModified\":\"2024-06-14T06:16:27+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76\"},\"description\":\"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.\",\"breadcrumb\":{\"@id\":\"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\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"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\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"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\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"width\":886,\"height\":590,\"caption\":\"CESTAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"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\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"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\"}]},{\"@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\/ded7dcfe9a971ee0916ce27ee7c09c76\",\"name\":\"Arushi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"caption\":\"Arushi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Set top boxes covered under the definition of input under Rule 2(k) of CENVAT Credit Rules,2004: CESTAT| SCC Times","description":"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.","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\/2024\/05\/28\/cestat-set-top-boxes-covered-under-definition-of-input-under-rule-2k-of-cenvat-credit-rules-2004-scctimes\/","og_locale":"en_US","og_type":"article","og_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","og_description":"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.","og_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\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2024-05-28T03:30:03+00:00","article_modified_time":"2024-06-14T06:16:27+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg","type":"image\/jpeg"}],"author":"Arushi","twitter_card":"summary_large_image","twitter_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","twitter_misc":{"Written by":"Arushi","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"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":"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\/","name":"Set top boxes covered under the definition of input under Rule 2(k) of CENVAT Credit Rules,2004: CESTAT| SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"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\/#primaryimage"},"image":{"@id":"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\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","datePublished":"2024-05-28T03:30:03+00:00","dateModified":"2024-06-14T06:16:27+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76"},"description":"CESTAT opined that appellant was not providing any service to card companies and, accordingly, set aside the impugned order and allowed the present appeal.","breadcrumb":{"@id":"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\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["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\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"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\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","width":886,"height":590,"caption":"CESTAT"},{"@type":"BreadcrumbList","@id":"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\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"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"}]},{"@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\/ded7dcfe9a971ee0916ce27ee7c09c76","name":"Arushi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","caption":"Arushi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","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":323044,"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 "Case Briefs"","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":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":323044,"position":1},"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 "Case Briefs"","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":253023,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/20\/input-services-2\/","url_meta":{"origin":323044,"position":2},"title":"CESTAT | Can input services used by the provider of taxable service for providing output service be covered by the exclusion clause? Tribunal answers","author":"Editor","date":"August 20, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): SS. Garg (Judicial Member) allowed appeals which were filed after the rejection of refund claims on various input services. Appellant was a company registered under the Companies Act and was a wholly owned subsidiary of Microsoft Corporation, USA. They had entered into\u2026","rel":"","context":"In "Case Briefs"","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":243541,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/08\/cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal\/","url_meta":{"origin":323044,"position":3},"title":"CESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal","author":"Editor","date":"February 8, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the\u2026","rel":"","context":"In "Case Briefs"","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":238781,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/cestat-100-export-oriented-unit-entitled-to-refund-claim-for-the-cenvat-credit-under-r-5-of-ccr-2004-tribunal-allows-appeal\/","url_meta":{"origin":323044,"position":4},"title":"CESTAT\u00a0 | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal","author":"Editor","date":"November 7, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-Appeal. The appellant was a 100% Export Oriented Unit (EOU) engaged in providing network management and other services to their clients.\u2026","rel":"","context":"In "Case Briefs"","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":252612,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/12\/exempted-goods\/","url_meta":{"origin":323044,"position":5},"title":"CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers","author":"Editor","date":"August 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal in which the issue was that whether the appellant was required to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules,\u2026","rel":"","context":"In "Case Briefs"","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\/323044","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\/67520"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=323044"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/323044\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/319582"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=323044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=323044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=323044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}