Bharti Airtel Judgment: Analysis, Implications and Way Forward
by Yogendra Aldak* and Yatharth Tripathi**
CENVAT
Delhi High Court| Claim for refund of CENVAT credit cannot be negated in the absence of self-assessed return being questioned, reviewed or re-assessed
Unless the self-assessed return, as submitted had been questioned, re-opened or re-assessed and the assertion of the petitioner of the services rendered by it qualifying as an “export of service” questioned or negatived in accordance with the procedure prescribed under the Act, its claim for refund could not have been negated.
Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)
CESTAT | Whether distribution of credits on input services attributable to final product on a pro-rata basis proportionate to turnover of each unit between manufacturing plants? Tribunal answers
Customs, Excise & Service Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P V Subba Rao (Technical member) allowed
CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed
CESTAT | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed
CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the
CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by
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
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal that was filed against the Order-in-Appeal of
Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT
Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member