CESTAT allowed appeal concerning CENVAT credit on Smart-Cards ...

Smart-Cards Sent for Testing with Set-Top Box Manufacturer Eligible for CENVAT Credit Under Rule 4(5)(a)

February 28, 2025

Case Laws Service Tax AT

CESTAT allowed appeal concerning CENVAT credit on Smart-Cards sent to STB manufacturer for testing and pairing. Tribunal held appellant was not required to reverse CENVAT credit under Rule 3(5) as Smart-Cards were ultimately used for providing DTH Broadcasting services. Rule 4(5)(a)(i) permits CENVAT credit when inputs are sent to job worker for processing and returned within prescribed timeframe. Appellant's accounting records adequately demonstrated compliance with Rule 4(5)(a) requirements for tracking movement of Smart-Cards to job worker and their return with STBs. Department's reliance on Non-Ferrous Industries case distinguished as it pertained to different statutory framework under Central Excise Rules, 1944. Appeal sustained as case fell within Rule 4(5)(a) scope.

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CESTAT allowed appeal concerning CENVAT credit on Smart-Cards ...

Smart-Cards Sent for Testing with Set-Top Box Manufacturer Eligible for CENVAT Credit Under Rule 4(5)(a)

February 28, 2025

Case Laws Service Tax AT

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