Tag Archives: Cenvat Credit

Refund of brought forward CENVAT Credit in case of 100% exporter of services,

Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »

CENVAT Credit on Concrete sleepers used for laying railway line for movement of goods allowed

Concrete sleepers used for laying railway line for movement of goods between plant facilities installed within factory premises; and JO trucks for movement of nitrogen and oxygen gas cylinders within factory, are eligible for Cenvat credit as ‘input’ CESTAT, NEW DELHI BENCH Jindal Steel & Power Ltd. v. Commissioner of Central Excise, Raipur S.K. MOHANTY,… Read More »

CENVAT Credit on Banking Service and Technical Inspection Service is admissible to exporter of diamonds

Bank Charges in relation to business of manufacture and export of goods, whether pertaining prior to manufacture or after manufacture, are eligible for credit under rule 2(l) or refund under Notification No. 17/2009-ST CESTAT, MUMBAI BENCH Commissioner of Central Excise, Puna-I v. Rosy Blue (India) (P.) Ltd. M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL… Read More »

CENVAT Construction of railway siding to transport coal to captive power plant

Question : Can the Assessee take cenvat Credit on  engineering consultancy service used for construction of railway siding which is constructed for transport of coal to captive power plant for generation of electricity ? Construction of railway siding is only to facilitate transportation of coal to assessee’s factory – Transportation of coal is necessary for generation… Read More »