2025-VIL-1710-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat credit, IPR services, Technical inspection and certification services - Admissibility of Cenvat credit availed prior to registration and service tax paid using such credit - Liability of service tax on IPR services received from a non-resident provider - HELD – There is no bar on the appellant taking Cenvat credit in respect of input services received prior to registration, as per the statutory provisions and settled case laws. Since the appellant was otherwise registered under service tax, the mere fact that it was not registered for the specific output service during the relevant period would not make the credit inadmissible. Accordingly, the demand related to Cenvat credit and service tax paid using such credit was set aside - The demand for service tax on IPR services needs to be verified whether the services were provided before or after 18.04.2006, as the liability for service tax on such services from a non-resident provider would arise only from that date. The matter is remanded back to the adjudicating authority for a fresh determination on this issue - The demands related to Cenvat credit, service tax paid using such credit, and technical inspection and certification services are set aside. The matter related to IPR services was remanded back for fresh consideration – The appeal is partly allowed - Liability of service tax on technical inspection and certification services - HELD – Appellants were providing certain technical advice, assistance and scientific farm practices to be adopted for proper cultivation, production and harvesting of hybrid seeds and for which consideration was paid by the farmers/ growers to the appellant - merely because appellants were providing certain advice without any certification to the farmers, the said activities cannot be brought under the ambit of technical inspection and certification services under section 65(105)(zzi) - The department has failed to establish that the appellant was providing 'technical inspection and certification services' to the farmers, as the evidence only showed that the appellant was providing technical advice without issuing any certificates. Therefore, the demand for service tax under this category is set aside.
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