Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
Relief to Tata Steel Downstream: CESTAT allows to adjust Service Tax Liability from Credit in terms of Rule 6(3) of Service Tax Rules [Read Order]
Excise, VAT & Custom
CESTAT granted relief to Tata Steel Downstream, allowing adjustment of their service tax liability from credit as per Rule 6(3) of the Service Tax Rules. Tata Steel Downstream raised three supplementary invoices for increased packing costs, paying Rs.59,05,952 in service tax. \r
After rejection by Tata Steel Ltd., they filed a refund claim, then revised the invoices, paying Rs.12,83,399 in service tax, adjusting the excess paid. The lower appellate authority approved adjustment but rejected the appeal due to pending refund claims. The tribunal upheld the adjustment eligibility, considering rejection evidence and Chartered Accountant certificates. \r
The bench set aside the earlier order, granting relief to Tata Steel Downstream with consequential benefits.
