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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...
Read MoreCritical 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 […]...
Read MoreWhile 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, [&...
Read MoreWhether 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 […]...
Read More1. 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 [&...
Read MoreAs 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 [&...
Read MoreSabka 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 [...
Read MoreKeeping in view the response of the taxpayers to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the Central Government today extended it for a period of fifteen days, till 15th January, 2020. This is one-time and final extension in view of taxpayers’ response....
Read MoreDirectorate General of Taxpayer Services, Mumbai Zonal Unit, Central Board of Indirect Taxes and Customs organized a Symposium on SABKA VISHWAS (Legacy Dispute Resolution) Scheme, (SVLDRS) 2019 on 23rd December, 2019 at 4.00 pm to 5.00 pm at BSE Auditorium, 1st Floor, BSE, Fort, Mumbai, for the members of Bombay Stock Exchange....
Read MoreThe main components of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 are dispute resolution and amnesty. The number of applications received from taxpayers, including small taxpayers, and disputes resolved as on 18.11.2019 are as under:...
Read MoreMafatlal 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 regi...
Read MoreDLF 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 ...
Read MoreRenaissance 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?...
Read MoreServo 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 Cre...
Read MoreCommissioner 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 ...
Read MoreCircular 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/...
Read MoreNotification 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....
Read MoreNotification No. 1 of 2020 - (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 numb...
Read MoreNotification 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. GOVERNME...
Read MoreNotification No. 5/2020-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-...
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Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) -
DLF Utilities Ltd. Vs Union of India (Madras High Court) -
Renaissance Traders Vs State of Assam (Gauhati High Court) -
Servo Packaging Ltd. Vs. Commissioner of GST & CE, Puducherry (CESTAT Chennai) -
Circular No. 1071/4/2019-CX.8 - (29/05/2020) -
Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court) -
Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court) -
