CESTAT Rulings


Rejects CENVAT credit distribution from HO without "Input Service Distributor" registration

CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov...View More

Manufacturer to pay interest on CENVAT Credit wrongly taken despite non-utilization

Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w...View More

Allows service tax credit on rent-a-cab and air travel agents services

CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n...View More