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III. Indirect Tax Case laws:
1. Reliance
Ports & Terminals Ltd. Vs. Commissioner of Central Excise, Appeal
Nos. ST/332 & 333 OF 2011, DATE OF DECISION: 11.08.2011, Rajkot
[Ahmedabad CESTAT]
Issue: Whether CENVAT credit is allowed to the assessee, if the assessee was not registered during relevant time?
- The
assessee taken the credit of service tax paid on input services prior
to the registration under service tax. The department contended that
since the assessee was not registered during the relevant time on which
the input services were received. Hence, the credit of the same will not
be available to the assessee.
- The
CESTAT held that credit cannot be denied on the ground that the assessee
was not registered during the relevant time. Hence, the decision was
made in favor of assessee.
(Please click here for judgment)
2. GE India Industrial (P) Ltd. Vs. Commissioner of Service
Tax – Bangalore, Appeal No: ST/2134 OF 2010, Date of Order: 23.01.2013,
CESTAT - Bangalore
Issue: Whether CENVAT credit can be utilized for payment of Service Tax under Reverse Charge?
- The
assessee was a manufacturer of electrical goods. For bringing raw
material into their factory and transportation of the finished goods
from the factory, assessee used GTA service provided by various
transporters. The CENVAT credit of the service tax paid on input
services was taken by the assessee and utilized for payment of service
tax on GTA service in the reverse charge mechanism.
- The department objected that service tax on STA is required to be paid in cash.
- On
appeal before CESTAT, the CESTAT observed that the facts of the instant
case are similar to the view taken by the Hon’ble High Court in the
case of CCE v Nahar Industrial Enterprises Ltd. (Punj. & Har) in
which the High Court gave its decision in the favor of assessee.
Therefore, in the instant case binding by the order of High Court the
CESTAT gave its decision in favor of assessee.
(Please click here for judgment)
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