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CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B....
Read MoreAppellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....
Read MoreCases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves c...
Read MoreTripura High Court held that abatement of duty can’t be withheld solely on ground that Superintendent did not record that sealing was done in such a manner that machine could not be operated as it was not within the control of the Appellant in what manner the Superintendent passed an order after sealing the machine....
Read MoreNothing in the CCR prohibits an assessee from following Rule 6(2) of the CCR in respect of the inputs and input services where it is feasible to maintain separate records and follow Rule 6(3A) of the CCR in case of such inputs or input services where it is not feasible to do so....
Read MoreAttention Manufacturer registered under Central Excise Act, 1944! Due date for payment of Excise Duty through internet banking for the goods manufactured and cleared during the month of February, 2021 is March 06, 2021. Ministry of Finance Government of India Hurry! Manufacturer Registered Under Central Excise Act, 1944 Remember due date ...
Read MoreIronically, your Government has been unreasonably over-zealous in levying excessive excise duty on Petrol and Diesel, i.e., ₹33 on every litre of Petrol and ₹32 on every litre of Diesel, which is higher than the base price of these fuels. This is nothing short of extortion to cover up economic mismanagement. As the principal party in ...
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 MoreChariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore) - CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit...
Read MoreC.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad) - It is the settled law that when both board’s circular and the judgment of Court of law is prevailing and the judgment has contrary view than to the board circular in such case the Court’s judgment will prevail over the board circular....
Read MoreM/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) - M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) Learned counsel for the petitioner submitted that the petitioner company applied for settlement of arrears of demand raised in pursuance of order dated 30th March, 2017 and as such, submitted application under the provisions o...
Read MoreT.M. Hotels Private Limited Vs Additional Commissioner of Central Excise (Madras High Court) - The Hon’ble High Court, Madras noted that the summon were issued to the Petitioner instead of the counsel for the Petitioner (in whose name vakalatnama was given). Thus, there is a possibility that the Petitioner would not have informed about the summons to their counsel regarding the personal hea...
Read MoreAkshaya Aqua Farms Vs Designated Committee (Madras High Court) - Akshaya Aqua Farms Vs Designated Committee (Madras High Court) The petitioner challenges order passed by the first respondent, the Designated Committee rejecting its application under the Sabka Viswas (Legacy Dispute Resolution) Scheme. The order is a one liner, which simply says ‘Dear Taxpaye...
Read MoreCircular No. 1078/02/2021 - CX - (22/06/2021) - References have been received seeking clarification on applicability of exemption from Basic Excise duty and other cesses, under different notifications, in case the blending of motor spirit (commonly known as petrol) and ethanol or methanol, is done within the refinery....
Read MoreNotification No. 08/2021-Central Excise [G.S.R. 252(E).] - (08/04/2021) - Seeks to amend central excise notification No.28/2002-Central Excise, dated the 13th May, 2002, 11/2017-Central Excise, dated the 30th June, 2017, 10/2018-Central Excise, dated the 2nd February, 2018 , 11/2018- Central Excise, dated the 2nd February, 2018, 12/2018- Central Excise, dated the 2nd Febr...
Read MoreInstruction No. 01/2021-CX - (17/03/2021) - Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon'ble High Courts to the concerned Designated Committee for fresh decision...
Read MoreNotification No. 01/2021-Central Excise (N.T.) - (04/02/2021) - The notification amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017, (published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R.566 (E), dated the 9th June, 2017) notifying the territorial jurisdiction of Com...
Read MoreD.O. F. No. 334/02/2020-TRU - (01/02/2021) - The Finance Minister has introduced the Finance Bill, 2021 in Lok Sabha today, that is 1St February, 2021. Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2021. To prescribe effectives rates of duty, following notifications are being issued:...
Read MoreChariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore) -
C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad) -
M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) -
Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST (CESTAT Delhi) -
T.M. Hotels Private Limited Vs Additional Commissioner of Central Excise (Madras High Court) -
Akshaya Aqua Farms Vs Designated Committee (Madras High Court) -
Rayban Sun Optics India Pvt . Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) -
Maa Santoshi Tobacco Co. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) -
Pr. Commissioner Central Excise Vs Design Dialogues India Pvt. Ltd. (Supreme Court of India) -
Maxcare Laboratories Ltd. Vs Joint Commissioner (Orissa High Court) -
