2025-VIL-1700-CESTAT-HYD-ST
  1. Home
  2. 2025-VIL-1700-CESTAT-HYD-ST

SERVICE TAX CESTAT Cases

Service Tax - Cenvat Credit of CVD paid on import of 'Self Propelled Trailer Suction Hopper Dredger, Capital Goods – Disallowance of CENVAT credit on the ground that the dredger is not covered under the definition of 'inputs' or 'capital goods' in the CCR, 2004 - Whether the imported dredger can be considered as 'input' for the purpose of providing output service i.e. dredging service or it has to be treated as 'capital good' despite it not being explicitly covered within the definition of 'capital goods' under Rule 2(a) of the CCR, 2004 - HELD – The dredger, though not explicitly covered under the definition of 'capital goods' in Rule 2(a) of the CCR, has to be considered as an 'input' under Rule 2(k)(iv) as it is used for providing the output service of dredging. The definition of 'capital goods' in Rule 2(a) is restrictive and does not cover all possible capital goods, and the expression "unless the context otherwise requires" in the definitions allows for a broader interpretation considering the context. Further, the definition of 'capital goods' under a different statute cannot be relied upon to interpret the term under the CCR, as the CCR has its own definitions - The mere fact that the dredger is capitalized in the books of account and claimed for depreciation under the Income Tax Act does not preclude it from being considered as an 'input' under the CCR. Accordingly, the order disallowing the CENVAT credit claimed by the appellant is set aside and the appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA 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?