𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗘𝘅𝗲𝗺𝗽𝘁𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal ruled: "Services on which no service tax is leviable under the Act are included as exempted services, and reversal of credit is required under Rule 6(3)(1) of the CENVAT Credit Rules."

🔍 𝗙𝗮𝗰𝘁𝘀: Company: Alstom T & D India Ltd 𝗜𝘀𝘀𝘂𝗲:Whether the appellant must pay an amount equal to 6% of the value of exempted services?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld the demand, confirming that services rendered to Chennai Airport were rightly considered exempted. The demand of 6% of the value of exempted services, along with interest, was upheld. However, penalties were waived under section 80 of the Finance Act, 1994, as no suppression of facts was found.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Alstom T & D India Ltd vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.41463 of 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 01 February 2024

This ruling emphasizes that services with no service tax liability are classified as exempt, requiring reversal of CENVAT credit.