2025-VIL-390-CESTAT-KOL-ST
  1. Home
  2. 2025-VIL-390-CESTAT-KOL-ST

SERVICE TAX CESTAT Cases

Service Tax - Input Tax Credit, Single Entity – Appellant provides services like erection, installation, commissioning, and repair/maintenance to external customers as well as to the Steel Works division of TSL – Appellant cleared the goods in CKD/SKD form and pays Excise Duty. It also pays Service Tax on the services rendered to external customers, and claims CENVAT credit of the Service Tax reimbursed to subcontractors - Whether the appellant and the Steel Works division of TSL are separate legal entities, such that service provided by appellant to the Steel Works division would be subject to Service Tax – HELD – The appellant and the Steel Works division of TSL are not separate legal entities, but are parts of the same company, Tata Steel Limited - Relying on the decision of the Jharkhand High Court in the appellant's own case, the Tribunal noted that a company incorporated under the Companies Act is a single legal entity and its divisions/branches cannot have a separate identity - it is a settled legal position that input service credit can be utilized for payment of service tax on output services and there is no requirement of one-to-one correlation between the credits availed and the service tax paid. Therefore, appellant rightly availed the CENVAT credits of service tax paid, without any obligation to pay service tax on the services rendered to the Steel Works division, as they are part of the same legal entity - the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?