2025-VIL-2101-CESTAT-CHE-ST
  1. Home
  2. 2025-VIL-2101-CESTAT-CHE-ST

SERVICE TAX CESTAT Cases

Service Tax – Cenvat Credit, Invoice addressed to third party - Appellant is engaged in providing maintenance and repair services for program logic controlled operations at thermal power stations - Whether the denial of Cenvat Credit on the bill issued by the service provider which was addressed to the appellant's architect instead of the appellant, is justified – HELD - The denial of credit on the ground that the bill was addressed to the appellant's architect instead of the appellant, when it is not disputed that the final bill was on the appellant's account and the payment for the services was directly made by the appellant, is not proper. If the transaction is genuine and the identity of the supplier is established, the benefit of credit should not be denied merely due to a technical breach. The averments of the service provider and the appellant's architect also corroborated the appellant's claim. Considering the peculiar facts and circumstances, the denial of Cenvat Credit is set aside. However, the denial of Cenvat Credit on the workstations is upheld. The penalties imposed are set aside - The appeal is partly allowed - Denial of Cenvat Credit on the workstations on the ground that the workstations were classifiable as furniture and not capital goods – HELD - The denial of Cenvat Credit on the workstations is rightly made, as the workstations were classifiable under CETH 9403 and not within the definition of capital goods under the Cenvat Credit Rules, 2004.
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

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?