CESTAT Rules Against demand on Exempted Service after Cenvat Credit Repayment

Commissioner of Central Excise & ST Vs Galaxy Diesel (CESTAT Ahmedabad)

In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad dismissed an appeal by the Revenue in the case of Commissioner of Central Excise & ST Vs Galaxy Diesel. The core issue was whether the respondent was liable to pay 8%/6%/5% of the value of an exempted service after they had paid back the full amount attributed to the exempted service along with interest.

In this case, the Revenue argued that

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