2026-VIL-254-CESTAT-HYD-CE
  1. Home
  2. 2026-VIL-254-CESTAT-HYD-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of Cenvat Credit on Inputs and Input Services availed for setting up of factory. In relation to the factory setup, appellant had fabricated certain machineries, parts, and supporting structures – Denial of Cenvat Credit on certain inputs like HR Coils, MS Beams, HR Plates, and input services – HELD - The issue of denial of Cenvat Credit on inputs had come up before the Tribunal earlier for different periods, and the factual matrix was quite similar. The Adjudicating Authority had examined the eligibility of the inputs based on various judgments and the Chartered Accountant's certificate certifying the use of the items in the fabrication of capital goods. The similar issues for a different period were remanded back by the Tribunal for re-computation of the demand based on the decisions in the Appellant's own case. The matter is remanded back to the Adjudicating Authority for re-computation of the demand, keeping in view the decisions in the Appellant's own case – The appeals are allowed by remand - Eligibility of Cenvat Credit on Input Services: The Department disputed the admissibility of Cenvat Credit of Service Tax taken by the Appellant under the category of input services used for making civil structures like boundary wall, civil and structural work, helipad, etc., which are immovable property – HELD - The issue of eligibility of Cenvat Credit on input services had also been decided in the Appellant's own case, where the Tribunal had observed that the credit on the input services availed by the Appellant prior to April 1, 2011, when the definition of input services had a wide ambit, was justified and allowed the credit. The matter is remanded back to the Adjudicating Authority for re-determination.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
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?