Uniroyal Marine Exports Ltd. Vs Commissioner of Central Excise (Kerala High Court) -
The appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006. Parties are le...
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Chennai Petroleum Corporation Ltd. Vs Commissioner of GST & Central Excise (Madras High Court) -
Chennai Petroleum Corporation Ltd. Vs Commissioner of GST & Central Excise (Madras High Court) (a) The scheme of the Act contained in Section 11B of the Act read with other relevant provisions of the Central Excise Act as it then prevailed before the introduction of GST regime with effect from 1 July 2017, with regard […]...
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Commr. of Central Excise Vs Anmol Biscuits Ltd. (CESTAT Kolkata) -
Commr. of Central Excise Vs Anmol Biscuits Ltd. (CESTAT Kolkata) Hon’ble Supreme Court in the case of CCEx.,Belgaum Vs. Vasavadatta Cements Ltd. : 2018 (11) GSTL 3 (SC) held that that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a […]...
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Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh) -
Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh) It is a fact on record that the appellant is manufacturing DG sets and enclosures which are dutiable under Chapter 85 of CETA 1985. The appellant is also clearing goods to the buyers under SFIS Scheme duty free in terms of the […]...
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Order No. 1/2020-SVLDRS, 2019 -
(13/11/2020) -
Last date for filing applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme extended to 31st December, 2020 for UT of Jammu & Kashmir and UT of Ladakh...
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Circular No. 1075/01/2020-CX -
(14/11/2020) -
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc. - reg....
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Pre-deposit in appeals relating to Central Excise, Service Tax – Refund to be granted in Cash 1. Most of the assesses have pending appeals relating to Central Excise and Service Tax as on 01.07.2017 i.e., the date of introduction of GST and they must have made pre-deposit of 7.5% or 10% of the disputed tax […]...
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Notification No. 07/2020–Central Excise -
(21/10/2020) -
Notification No. 07/2020–Central Excise – Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2020–Central Excise New Delhi, the 21st October, 2020 G.S.R. ….....
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F.No. 116 /22/2020-CX-3 -
(19/10/2020) -
It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....
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Eastern Chemofarb Limited (DTA Unit) Vs Commissioner of Central Excise (CESTAT Kolkata) -
The issue under consideration is whether the lower authority is correct in stating that the appellant is not entitled to avail credit of duty paid on inputs used in the manufacture of exempted goods since they have cleared the said exempted goods for export outside India?...
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Notification No. 02/2020-Central Excise (N.T.) [G.S.R. 617(E)] -
(05/10/2020) -
Notification No. 02/2020-Central Excise (N.T.) Central Board of Indirect Taxes and Customs, appoints the officer specified in column (2) of the table below to act as a common adjudicating authority and invests him with all the powers of Central Excise Officers specified in column (3) of the said table to be exercised for such purposes as ...
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Sushil Kumar Vs. State of Punjab (Punjab & Haryana High Court) -
Sushil Kumar Vs. State of Punjab (Punjab High Court) There is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. Present is a case where arrest is […]...
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Kaizen Organics Pvt. Ltd. Vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) -
Kaizen Organics Pvt. Ltd. Vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several...
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Star Alloys & Chemicals Pvt. Ltd. Vs. CCE & ST (CESTAT Delhi) -
Star Alloys & Chemicals Pvt. Ltd. Vs. CCE & ST (CESTAT Delhi) CESTAT has held that in the case of GTA service, CENVAT credit is available, therefore extended period cannot be invoked. Learned Advocate submits that whatever service tax was payable by them on the said GTA services, the same was available as a credit […]...
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Commissioner of GST and Central Excise Vs. JSW Steel Limited (Madras High Court) -
The issue under consideration is whether the an extended period of limitation of 5 years can be allowed to the Adjudicating Authority even if there is no suppression of facts made out against the Assessee?...
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Sterlite Optical Technologies Ltd. Vs Commissioner of Customs & Central Excise (Supreme Court) -
The issue under consideration is whether petitioner's request to withdraw appeal in respect of the excise component under Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 can be accepted by the court?...
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Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) -
Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxation lies with the […]...
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Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) -
Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were […]...
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Seventh Plane Network Private ltd. Vs. Union of India & ORS. (Delhi High Court) -
Seventh Plane Network Private ltd. Vs. Union of India & ORS. ( Delhi High Court) The issue under consideration is whether the petitioner was eligible to apply under the SVLDRS, 2019 even if the amount of duty involved in the audit had not been quantified before 30th June, 2019? High Court states that, the audit […]...
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Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) -
Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) There is no dispute that on 01/07/2017, the cesses credit validly stood in the accounts of the assessee and very much utilizable under the existing provisions. The appellants could not carry over the same under the GST regime. Thus the appella...
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Commissioner of Central Excise, Customs & Service Tax Vs Cera Board and Doors (Supreme Court) -
Commissioner of Central Excise Vs Cera Board and Doors (Supreme Court) In fine, these appeals are disposed of, confirming the impugned orders of CESTAT setting aside the Orders in Original passed by the Adjudicating Authorities and remanding the matters back for readjudication. However, while carrying out the exercise of readjudic...
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Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS)...
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Gopinath Sahu Vs Amar Kumar Mohanty (Orissa High Court) -
whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor?...
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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – A scheme which was intended to substantially scale down pending litigations under IDT, led to litigation of its own Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 announced as Dispute Resolution cum Amnesty Scheme by Hon’ble Finance Minister, Smt. Nirmala Sitharaman ...
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Vaishali Sharma Vs Union of India & Ors. (Delhi High Court) -
whether application filed under the SVLDR Scheme rejected on the sole ground that the demand was neither quantified without giving opportunity of being heard is justified in law?...
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Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) -
Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant [&he...
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Navin Housing and Properties (P) Ltd. Vs Designated Committee under Sabka Vishwas Legacy (Madras High Court) -
the objective of the Dispute Resolution Scheme is to reduce legacy tax disputes and therefore, fairness should be there while interpreting the provisions of the scheme....
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Tata Steel Ltd. Vs CCEx. & S.Tax (CESTAT Kolkata) -
The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?...
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Hindalco Industries Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Kolkata) -
The issue under consideration is whether assessee is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods?...
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Neerja Shrivastava Vs State of MP & Ors. (Madhya Pradesh HC) -
The issue under consideration is whether person is entitled to continue at the same place where he was posted at the time of passing the suspension order and committing the alleged misconduct?...
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Hitech Projects Pvt. Ltd. Vs Union of India (Gujarat High Court) -
HC granted Fresh Hearing for the Taxpayer who are Unable to Attend the Hearing due to Lockdown...
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Commissioner of GST & Central Excise Vs M/s. Pay Pal India Pvt. Ltd. (Madras High Court) -
The issue under consideration is whether denial of a refund of Cenvat credit for mere non-registration of Premises is justified in law? learned Tribunal held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department....
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Park Nonwovens Pvt. Ltd. Vs CCE (CESTAT Chandigarh) -
Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal....
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F. No. 267/65/2020-CX-8 -
(14/07/2020) -
As per the data consolidated on the basis of the report received from DG (Systems) and the Zonal Chief Commissioners of CGST & CX, (copy enclosed), it is revealed that an amount of Rs. 3972.01 crores in respect of 23,781 ARNs is pending realisation as on 01.07.2020...
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N R Sponge Private Limited Vs Commissioner Customs (CESTAT Delhi) -
whether the Central Excise Officers are correct in levying duty on account of discrepancies in the records of the appellant and shortages in the stock of raw-material as well as finished goods?...
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Union of India & Others. v/s V.V.F. Limited & Others (Supreme Court) -
Union of India & Others. v/s V.V.F. Limited & Others (Supreme Court) Promissory Estoppel on Govt. Clarifications, applied retrospectively in the Public Interest (Supreme Court 3 Judge Bench Judgment) Decided on 22.4.2020 Questions Framed (Important Points) :- 1. Whether in the facts and circumstances of the case the subsequent not...
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Eureka Fabricators Pvt Ltd Vs Union of India & Ors. (Bombay High Court) -
whether the rejection of petitioner's application under Sabka Vishwas (Legacy Dispute Resolution) Form No. SVLDRS-3 in respect of central excise duty payable is justified by law?...
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Can CESTAT condone delay for filing of Appeal before Commissioner (Appeals) beyond permissible time limit prescribed under the statute? There are plethoras of cases where appellant was failed to file an appeal before Commissioner (Appeals) within the statutory time limit prescribed in the Act due to various reasons. These reasons can be d...
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Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) -
Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Demand of Rs. 39,60,634/- was confirmed on the ground that same was wrongly availed on ISD invoices issued by the appellant’s Ahmedabad and Mumbai branch for services availed prior to the date of ISD registration was granted for the said unit. ...
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DLF Utilities Ltd. Vs Union of India (Madras High Court) -
As such the Development Commissioner appointed under section 11 of the Special Economic Zones Act, 2005 is neither a proper officer within the meaning of Section 2(34) the Customs Act, 1962 nor a Central Excise Officer for the purpose of Section 11A of the Central Excise Act, 1944, to demand excise duty vide impugned show cause notice....
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Renaissance Traders Vs State of Assam (Gauhati High Court) -
The issue under consideration is whether the Seizure of consignments by Assam Excise Officers in a process of transaction of export from Arunachal Pradesh and imported to Nagaland via Assam route is justified in law?...
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Servo Packaging Ltd. Vs. Commissioner of GST & CE, Puducherry (CESTAT Chennai) -
In this case, the Hon’ble Tribunal decided in favour of the Appellant with respect to availability of the Cenvat Credit. Once it is admitted fact that the Appellant was eligible to avail Cenvat Credit of the duties i.e., CVD and SAD, the Appellant is eligible to claim refund of the said Cenvat Credit in terms of Section 142(6) of the CG...
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Critical Analysis of Special Corona Fee Imposed by Govt. of NCT Delhi On Liquor Amid the Pandemic, Government of NCT Delhi & other states are charging Special Fee under the heading of ‘Corona Fee’ on the sale of liquor. It is pertinent to note that Revenue Department, Government of NCT Delhi in exercise of the […]...
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Circular No. 1071/4/2019-CX.8 -
(29/05/2020) -
CBIC Amends Circular No. 1071/4/2019-CX.8 dated 27th August, 2019 related to various timelines under Sabka Vishwas Scheme (SVLDRS) considering relaxation provided by Taxation and Others Laws (Relaxation of certain Provisions) Ordinance, 2020. Amendment to Circular No. 1071/4/2019-CX.8 F.No.267/78/2019/CX-8-Pt. III Government of India Mi...
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Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court) -
Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court of India) Conclusion: Since in the transaction between the UFAC and TISCO, there was no transfer of property in goods to the UFAC and, as such, it could not be considered to be a sale under section 4 of the Sale of […]...
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Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court) -
In other words, time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise....
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While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, [&...
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Notification No. 01/2020-Central Excise (N.T.)[G.S.R. 295(E)] -
(14/05/2020) -
These rules may be called the Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020. They shall come into force from the date of their publication in the official gazette....
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Exide Industries Ltd. Vs Commissioner of CGST (Bombay High Court) -
Goods in question were never received by the assessee in its factory and therefore, the assessee's claim of having consumed the same was not genuine....
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Notification No. 01/2020-Central Excise -
(11/05/2020) -
ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Grounds of Appeal or Grounds of Cross Objection, as the case may be, consecutively numbered and typed in double space of the paper. They shall also contain a valid mobile number and e-mail address of both the Appell...
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Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) -
Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) After perusing the catalogue of the vehicle, it is fairly obvious that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. We have also perused the clarification obtained by [&helli...
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C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad) -
C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad) Dross and Skimming were nonferrous metal for any such by-product or waste which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input or input service in terms [&h...
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Commissioner of Central Excise Vs UNI Products India Ltd. (Supreme Court) -
Commissioner of Central Excise Vs UNI Products India Ltd. (Supreme Court of India) The core issue in these appeals is as to whether car mats come under chapter-heading 57.03 or not. In the second appeal, the numerical representation of the product, as claimed by the assessee, was different but that difference is not of much […]...
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T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad) -
T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad) It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such product by itself is separately identifiable and is a distinct Marketable product. It cannot be said that the product manufactured by the appellant [...
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Whether Excise Duty should be included in cost of finished goods for inventory valuation We all know that GST has been rollout from 1st July 2017 and it has subsumed a number of indirect taxes including excise duty. This means excise duty, technically, does not exist in India except on a few items such as […]...
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Notification No. 06/2020-Central Excise [G.S.R. 279(E)] -
(05/05/2020) -
Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 8 per litre vide Notification No. 06/2020-Central Excise dated 5th May, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTM...
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Notification No. 05/2020-Central Excise [G.S.R. 278(E)] -
(05/05/2020) -
Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol by Rs. 2 per lire and on diesel by Rs. 5 per litre. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 5/2020-Central Excise New Delhi, the 5th [&hell...
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Commissioner of Central Excise Vs Welspun Corporation Ltd. (Punjab and Haryana HC) -
More-so, when clearance and supply of dutiable goods is accepted and there is no denial to the fact that a purchase order existed for supply of dutiable goods, on mere assumptions the intention cannot be determined or it can be concluded that the conduct was fraudulent....
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1. FACTS OF CASES: 1. M/s Mylan Laboratories Ltd (appellant) is engaged in the manufacture of pharmaceutical and is 100% EOU. The appellant was availing the benefit of CENVAT credit under CENVAT Credit Rules 2004. The appellant filed a refund claim dated 04.01.2018 seeking refund of Rs 28,600/- of its unutilised balance of cesses lying [&...
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Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad) -
Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad) The issue in dispute is whether the appellant assessee is entitled to CENVAT Credit on the disputed eight invoices or otherwise. It is the case of the Revenue that no material was received by the appellant against these invoices...
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As we all are aware that, SVLDRS was introduced with the twin objectives- First, finalize the legacy disputes in Central Excise and Service Tax that are pending at various forum and second, encouraging non-compliant taxpayer/tax evaders to declare the tax not paid so far and come under the tax net voluntarily. The scheme has received [&...
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Spring Dells Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) -
Spring Dells Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) Conclusion: Assessee was entitled to the area-based exemption for the reason that it was admittedly the successor of the previous unit entitled to the exemption and all the units/sheds were located in one private industrial complex which could be said to be adj...
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Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad) The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise. It is clear from the rules that the invoice should [&hell...
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Athrisory No. 2/2020 -
(03/04/2020) -
The Designated Committee Members can issue SVLDRS Form-3 to the taxpayers on or before 31.05.2020. After 31.05.2020. Designate Committee Members will not able to issue SVLDRS Form-3, in any However, the Designated Committee Members will be able to issue Rectified SVLDRS Form-3 after 31.05.2020....
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Thermax Limited vs Union Of India (Gujarat High Court) -
The Gujarat HC conclusively held that the Respondent ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of credit in the CENVAT account and for the foregoing reasons, the Petition was allowed to succeed....
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Ramesh Electricals Vs Union of India (Karnataka High Court) -
Ramesh Electricals Vs Union of India (Karnataka High Court) Petitioners are invoking the writ jurisdiction of this Court, in substance for a direction to the respondents to permit them to avail the benefit in the ‘Arrears Category’ of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019. The apprehension of the petitioners t...
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Hindustan Unilever Ltd. Vs Commissioner of Central Ex. (CESTAT Kolkata) -
Hindustan Unilever Ltd. Vs Commissioner of Central Ex. (CESTAT Kolkata) It is clear that the Revenue has suddenly taken upon itself the understanding that the Drugs & Cosmetics Act has distinguished the ‘toilet soaps’ that the content of 60% TFM and above alone are soaps and less than 60% are bath preparations which is totally [&h...
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Nagpur Business Forms Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) -
Appellants are engaged in the manufacture of various Computer Stationeries, LIC Forms, Bank Statement Forms as per the requirement of LIC, Banks & Govt department as per the requirements of LIC, Bank and Government department, falling under chapter sub heading 482040 of Central Excise Tariff Act, 1985 and paying duty accordingly....
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Notification No. 04/2020-Central Excise [G.S.R. 172(E)] -
(13/03/2020) -
Notification No. 04/2020-Central Excise – Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 1 per litre. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) N...
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Notification No. 03/2020-Central Excise [G.S.R. 171(E)] -
(13/03/2020) -
Notification No. 03/2020-Central Excise- Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol and diesel by Rs. 2 per litre GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 03/2020-Central Excise New D...
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CCE Vs Hindalco Industries Ltd. (CESTAT Ahmedabad) -
CESTAT Ahmedabad has upheld the Commissioner (A) Order allowing Cenvat credit of the duty paid on provisionally assessed bill of entry in a case where the final assessment revealed that less duty was payable. The Tribunal in this regard relied upon number of case law and observed that it is settled that even though certain amount of exc...
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United Tropican Veneers Private Limited Vs ACIT (ITAT Cochin) -
United Tropican Veneers Private Limited Vs. ACIT (ITAT Cochin) These appeals were filed by the ex-Directors of the assessee-company with a delay of 329 days. Petitions for condonation of delay were filed by the ex-Directors along with affidavits of the ex-Managing Directors stating therein that the quantum assessments and penalty orders w...
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Commissioner of Central Excise Vs Vijai Marine Services (CESTAT Mumbai) -
‘Casino vessels’ could not be classified as ‘pleasure boats’ as the vessel was a supply vessel used for transport of persons and goods, the correct classification would be heading no. 8901 90 00 which covers' Other vessels for transport of the goods and other vessels for transport of both persons and goods' and not under heading N...
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Ms. Pepsico India Holdings Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) -
The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand 'Nimbooz' from March 2009 onwards. The issue under consideration is classification of 'Nimbooz'....
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Commissioner of Central Excise And Service Tax Vs Pipavav Shipyard Limited (Gujarat High Court) -
Commissioner of Central Excise And Service Tax Vs Pipavav Shipyard Limited (Gujarat High Court) Conclusion: Fabrication of various cranes which were embedded to earth could be treated as excisable goods within the meaning of Capital Goods defined in Cenvat Credit Rules, 2004 and the Cenvat Credit availed of Inputs/Capital Goods like HR ...
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Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi) -
Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi) if Designated Committee has not issued SVLDRS 3 within 30 days it is a case of deemed discharge under SVLDRS- In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound...
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In the first part of the article, it was evidently clear that the English language cannot do magic to imply limitation to be read in the law (when it is concluded by independent reading of the S 11B that no limitation is specified) merely by way of reference to the Section in the Notification....
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Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court) -
Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court) Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944...
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MSYS Tech India Private Limited Vs Commissioner of GST & CE (Appeals-II) (CESTAT Chennai) -
High Court of Judicature at Madras has held that the refund of input Cenvat credit cannot be denied just because premises was unregistered, in the case of Commissioner of GST & Central Excise, Chennai Vs. BNP Paribas Sundaram Global Securities, in CMA No. 57 of 2018 dated 18.01.2018. Therefore, the denial of refund for the reasons of a p...
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Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai) -
Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai) Renting of immovable property services taken to be used as branch office for procurement of orders, delivery of goods, repair and maintenance service as well as for marketing purpose are admissible credits for both pre and post amendment period covering the entire disputed ...
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Rajhans Impex Pvt Ltd Vs Union of India (Gujarat High Court) -
Since Central Excise Department had not sanctioned any refund / rebate of the duty paid on the supplies to the EOUs by assessee-company and the refund of TED was sanctioned by the DGFT thus, if DGFT had acted under the different provisions and the refund was sanctioned under those provisions, the proper authority was DGFT who could init...
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Notification No. 02/2020–Central Excise [G.S.R. 118(E)] -
(14/02/2020) -
Notification No. 02/2020 – Central Excise regarding exemption of duties of Central Excise against scrips issued under the 2% Additional ad hoc incentive for mobile phones...
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Notification No. 01/2020–Central Excise [G.S.R. 117(E)] -
(14/02/2020) -
Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 1/2020–Central Excise New Delhi, the 14th February, 2020 G.S.R. 117(E).– In exe...
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Sabka Vishwas – Legacy Dispute Resolution Scheme The details of total amount of funds that are locked up in cases at various quasi-judicial, appellate and judicial forums under Service Tax and Central Excise put together as on dated 31.12.2019 are as follows: Serial No. Forum Number Amount (Rs. in Cr.) 1. Supreme Court 2327 31088.96 [...
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Samsung India Electronics Pvt. Ltd. Vs Union of India And 3 Others (Allahabad High Court) -
Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court) Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the [&helli...
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Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi) -
Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi) CESTAT Delhi held that there was no legal basis for adopting cost inflation index of Income Tax dept for determination of assessable value under Section 4 of CE Act read with the CE Valuation Rules, 2000, for valuation of captively consumed goods. The Tribunal also […]...
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Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad) -
Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad) CESTAT Ahmedabad has held that Cenvat credit was available on GTA services for delivering goods to buyer’s doorstep, in a case involving both MRP and non-MRP sales. Period involved was after 1-4-2008. The Tribunal observed that goods were cleared on FOR basis and freight/damages in transi...
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Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) -
Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) Noting that Central Excise Rule 12B and the notification talked about ‘aggregate value’ of clearances of job worker, the Supreme Court has held that assessee manufacturing textiles through job workers would be liable once aggregate value crossed...
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Eaton Industrial System Pvt. Ltd. Vs CCE & ST (CESTAT Mumbai) -
CESTAT Mumbai has held that Cenvat credit can be availed on foreign warehouse services received by a company in India for which service tax was paid under reverse charge mechanism. It was held that denial of credit would amount to double taxation....
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Commissioner of Customs Vs Medreich Sterilab Ltd. (Madras High Court) -
It is well settled law that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed therein have to be strictly adhered and there is no place for equity or intendment in the interpretation of the taxing By holding that the Rules of 1996 are only procedural or directory in nature, the ...
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Wimplast Ltd. Vs C.C.E. & S.T. (CESTAT Ahmadabad) -
In a case involving removal of inputs as such, CESTAT Ahmedabad has held that first-in first-out (FIFO) system must be applied and removal of inputs from the old stock of a manufacturer must be considered. t noted that that the quantity removed from time to time was carried forward from the old stock and the stock balance of the input was...
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Jai Balaji Industries Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) -
Credit cannot be denied in the hands of the recipient even if the duty was legally not payable by the supplier or that higher amount of duty has been paid by the supplier against whom the department has initiated proceedings....
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Mahle Engine Components Pvt. Ltd. Vs CGST, C.E. & S.T. (CESTAT Delhi) -
CESTAT Delhi has allowed Cenvat credit on maintenance charges for common area of a business premises taken on rent by assessee. The charges were related to roads, street lights, drainage, etc., provided beyond the manufacturing premises but were charged based on per square meter of business premises occupied....
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ACG Associated Capsules P. Ltd. Vs CCE (Bombay High Court) -
Bombay High Court has held that rough and ready formula as formulated by CESTAT regarding availability of Cenvat credit on guest houses, that credit was available only on guest houses situated near the manufacturing unit, was not entirely satisfactorily....
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Local taxes & duties cannot be exported & this is the principle followed the world over under the aegis of the WTO. This basic principle cannot be violated & if the government does that by implying a limitation period not appearing in the law then it is violation of Basic Principles of Law. It is […]...
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Mylan Laboratories Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) -
Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any other law. The Tribunal held that the appel...
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M/s. Ravin Cable Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) -
For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies ...
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Mathew Abraham Vs C.C.E. & S.T.- Surat-i (CESTAT Ahmedabad) -
Mathew Abraham Vs C.C.E. & S.T. (CESTAT Ahmedabad) Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. Since Riva Exports Ltd.is not a […...
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Notification No. 04 of 2020-Central Excise -
(24/01/2020) -
Govt notifies Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (EXTENSION WITH MODIFICATION...
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