Excise Duty

Confusion on Exclusion from SVLDRS 2019

Many of the assessee are worried whether they can avail the scheme specified under SVLDRS or if they are ineligibile pursuant as if provision of Sec 125(1)(e) Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 will be applicable on them. The main point of concerned is the notices they have received wrt verification of Service tax [&he...

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Sabka Vishwash Legcy Dispute Resolution Scheme

 Chapter V of Finance (No. 2) Act, 2019 In the past, indirect tax laws were fraught with huge pending litigation with more than Rs. 375,000 crores being blocked in Service Tax- and Central Excise-related litigations. In Budget 2019, the Honourable Finance Minister Nirmala Sitharaman proposed to introduce a dispute-resolution scheme, t...

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Highlight & Procedure for Sabka Vishwas Legacy Dispute Resolution Scheme, 2019

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 Government has announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as a part of the recent Union Budget Further, in accordance with the Finance (No 2) Act, 2019, the Central Government has notified the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 as we...

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Eligibility in Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS, 2019]

ELIGIBILITY/INELIGIBILITY UNDER SVLDRS, 2019 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019  CATEGORY OF APPLICATION > Litigation  i. SCN involving Duty along with Interest/ Late fee/ penalty (if any) – 124(1)(a)  Case I SCN Received before 30 June 2019; Final Hearing has not taken place as on 30 June 2019 ELIGIBLE.  ...

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Sabka Vishwas Legacy Dispute Resolution scheme- A Summary

The Sabka Vishwas Legacy Dispute Resolution Scheme announced by the Union government in its 2019-20 Budget will be operational from 1st September 2019 till 31st December 2019. The scheme particularly focuses in closing all their pending disputes relating to legacy issues in service tax, central excise & several cesses which are now su...

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Sabka Vishwas – Legacy Dispute Resolution Scheme notified ; to be operationalized from 1st September 2019

Sabka Vishwas – Legacy Dispute Resolution Scheme notified ; to be operationalized from 1st September 2019 Government expects Scheme to be availed by large number of taxpayers for closing their pending disputes relating to legacy Service Tax and Central Excise cases. In the Union Budget 2019-20, the Hon’ble Finance Minister announc...

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Former Superintendent of Excise & Customs Sentenced In A DA Case

Former Superintendent of Central Excise & Customs Sentenced In A DA Case The Designated Court, CBI Cases, Ernakulam (Kerala) has convicted Shri T. Gopalakrishnan, former Superintendent of Central Excise & Customs, Cochin U/s 13(2) r/w 13(1)(e) of PC Act and sentenced him to undergo two years Simple Imprisonment with fine of Rs. 26...

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3 Years Imprisonment to then Central Excise Inspector in Bribery Case

The Special Judge, North Goa has convicted Sh. Nilesh Thakur, then Inspector, Central Excise, Goa in a bribery case and sentenced him to undergo three years Simple Imprisonment with fine of Rs. 40,000/-. The Commissioner, GST, Goa has dismissed Sh. Nilesh Thakur, then Inspector from service....

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Budget 2018- Explanatory memorandum to Central Excise Notifications

Budget 2018- Explanatory memorandum to Notifications no. 01/2018-Central Excise to 13/2018- Central Excise all Dated 2nd February 2018:- S. NO. Notification No. Description 1. 1/2018- Central Excise dated 2nd February 2018 Seeks     to   rescind   notification   No.    10/2015-Central Excise dated 01.03.2015 2. 2/2018- Centr...

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Summary of CAG Report on Central Excise Tax for March 2017

Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into the Consolidated Fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment...

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Cenvat credit admissible on legal consultancy services: CESTAT

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) - M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.)  CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held ...

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Penalty not leviable for wrong availment of ITC due to interpretation issue

Ardex Endura (India) Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore) - Appellants are not liable to penalty on wrong availment of GTA services up to the customer's premises because it was an interpretation issue and was settled by the Apex Court in the year 2018in the case of Ultratech and therefore no intention to evade service tax can be imputed on the appellant. ...

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Penalty Notice cannot be challenged merely for issue in Template manner

Amtex Software Solutions Pvt. Ltd Vs ACIT (Madras High Court) - Issuing of show cause notice in a template-like manner  cannot be challenged on basis that it was not clear as to whether the same had been issued for concealing particulars of income' or furnishing of inaccurate particulars' of such income merely by reason of mistake or defect i.e., mistake or def...

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No denial of Cenvat Credit for mere procedural lapse: CESTAT

M/s D.A. Stuart India Pvt Ltd Vs C.C.G.S.T (CESTAT Mumbai) - M/s D.A. Stuart India Pvt Ltd Vs C.C.G.S.T (CESTAT Mumbai) In the absence of a statutory provision which prescribes that registration is mandatory, the claim of the Appellant cannot be rejected and both the authorities below have committed an error in rejecting the same. In a very recent decision o...

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CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) - M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in...

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Adjudication of SCNs issued by DRI, DGCEI, SIIB, Preventive etc in light of judgement in case of M/s Mangali Impex -reg.

Notification No. F.No.276/104/2016-CX.8A (Pt.) - (03/09/2019) - References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court...

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Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Circular No. 1071/4/2019-CX.8 - (27/08/2019) - Circular No. 1071/4/2019-CX.8 F. No. 267/78/2019/CX-8-Pt.III Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Dated, the 27th August, 2019 To The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Director Generals/ Direct...

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CBIC extends validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome

Notification No. 07/2019-Central Excise - (22/08/2019) - CBIC extend the validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome vide Notification No. 07/2019-Central Excise dated 22nd August, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2019-Central Excise New Delhi, the 2...

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CBIC enhances monetary limits for filing departmental appeals in legacy matters in CESTAT, HCs and SC

F. No. 390/Misc/116/2017-JC - (22/08/2019) - Reduction of Government Litigation —Raising of monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy Central Excise and Service Tax-regarding....

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Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Notification No. 05/2019 Central Excise-NT - (21/08/2019) - (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019....

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Recent Posts in "Excise Duty"

Confusion on Exclusion from SVLDRS 2019

Many of the assessee are worried whether they can avail the scheme specified under SVLDRS or if they are ineligibile pursuant as if provision of Sec 125(1)(e) Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 will be applicable on them. The main point of concerned is the notices they have received wrt verification of Service tax [&he...

Read More
Posted Under: Excise Duty |

Sabka Vishwash Legcy Dispute Resolution Scheme

 Chapter V of Finance (No. 2) Act, 2019 In the past, indirect tax laws were fraught with huge pending litigation with more than Rs. 375,000 crores being blocked in Service Tax- and Central Excise-related litigations. In Budget 2019, the Honourable Finance Minister Nirmala Sitharaman proposed to introduce a dispute-resolution scheme, t...

Read More
Posted Under: Excise Duty |

Highlight & Procedure for Sabka Vishwas Legacy Dispute Resolution Scheme, 2019

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 Government has announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as a part of the recent Union Budget Further, in accordance with the Finance (No 2) Act, 2019, the Central Government has notified the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 as we...

Read More
Posted Under: Excise Duty |

Eligibility in Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS, 2019]

ELIGIBILITY/INELIGIBILITY UNDER SVLDRS, 2019 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019  CATEGORY OF APPLICATION > Litigation  i. SCN involving Duty along with Interest/ Late fee/ penalty (if any) – 124(1)(a)  Case I SCN Received before 30 June 2019; Final Hearing has not taken place as on 30 June 2019 ELIGIBLE.  ...

Read More
Posted Under: Excise Duty |

Sabka Vishwas Legacy Dispute Resolution scheme- A Summary

The Sabka Vishwas Legacy Dispute Resolution Scheme announced by the Union government in its 2019-20 Budget will be operational from 1st September 2019 till 31st December 2019. The scheme particularly focuses in closing all their pending disputes relating to legacy issues in service tax, central excise & several cesses which are now su...

Read More
Posted Under: Excise Duty |

SVLDRS, 2019- Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Taxes paid under following Acts are covered by Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Central Excise, Service Tax Other Indirect tax enactments namely The Agricultural Produce Cess Act,1940 The Coffee Act, 1942 The Mica Mines Labour Welfare Fund Act, 1946 The Rubber Act, 1947 The Salt Cess Act, 1953 The Medicinal and Toile...

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Posted Under: Excise Duty |

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- Comprehensive Analysis

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 is a bold endeavor to unload the baggage relating to the legacy taxes viz. Central Excise and Service Tax that have been subsumed under GST and to allow business to make a new beginning. It may be appreciated that the ambit of the scheme is wide enough to cover all kinds of pending d...

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Posted Under: Excise Duty |

Cenvat credit admissible on legal consultancy services: CESTAT

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.)  CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held that “6. As regards Consultancy Servic...

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Adjudication of SCNs issued by DRI, DGCEI, SIIB, Preventive etc in light of judgement in case of M/s Mangali Impex -reg.

Notification No. F.No.276/104/2016-CX.8A (Pt.) (03/09/2019)

References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court in the case of M/s Mangali Impex....

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FAQs: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Who is eligible to file declaration under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019? Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration:...

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Posted Under: Excise Duty |

Latest Excise Duty News

Find out all the latest news on Excise Duty here at Taxguru.in. Read all the relevant excise duty notifications and excise duty articles only with Taxguru. In today's economic scenario the significance of taxes has increased and it now not limited to being a financial aid for the Governments. The Union or the Central Government imposes several taxes together with their state governments. Some of the taxes are also levied by local Municipalities as well. Excise Duty comes under the taxes which are levied by the Central Government as per the provisions laid out in the Excise Duty Act, Excise Duty Rules and Excise Duty notifications formulated by the Government. Excise duty is an indirect tax which is levied on goods manufactured in India and are intended for home consumption. Manufacturing of the goods is the taxable event and the excise duty liability arises as and when the goods are produced. Excise duty is a tax on manufacturing that is payable by a manufacturer of goods, who passes the incidence on to their customers. The CBEC (Central Board of Excise and Customs) is the governing authority and it functions under Union Ministry of Finance’s Department of Revenue. Under the power conferred by the Central Excise Act, 1944, the Central Government levies taxes on production or manufacturing of goods. The excise tax rates are stated under the Central Excise Tariff Act, 1985. At Taxguru, we provide you all the latest news on excise duty together with all the updates and excise duty notifications. We at regular intervals publish excise duty articles and blogs for the benefit of our readers. Get to know all the latest developments in the Excise Tax Act and all the latest amendments at Taxguru. Find out all the excise duty news and updates with respect to excise duty here at Taxguru. We ensure that we bring you all the accurate and comprehensive coverage relating to excise duty in India