Excise Duty

CBEC Circular to Reduce Litigations – An Overview

Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the B...

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Summary of recent Circular by CBEC to reduce Litigation

CBEC Circular No. 1063/2/2018-CX dt 16th Feb 2018 is running into 29 pages covering as many as 63 orders. Most of the issues related to clandestine removal, Cenvat credit, Usage of goods under advance authorization, Refunds, Limitation of time, Valuation etc....

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CBEC: The root cause analysis of corruption reveals interpretation: Part 2

Why the Comptroller & Auditor General (CAG) does not raise audit objections or take cognizance thereof even when it is absolutely clear that somebody has indulged into corrupt interpretation to ensure benefit in a very veiled manner. Can the corrupt interpretations be ignored & no action ever taken?...

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CBEC: The root cause analysis of corruption reveals interpretation- Part I

The way interpretation is practiced by the miraculous Indian bureaucracy to cheat the Indian citizens in numerous ways on everyday basis. They make a foolish law & then foolishness perpetuates in terms of interpretation to harass the assesses to no end & you may complaint right up to the Cabinet Secretary or the minister but to no avail. ...

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Budget 2018 Exhaustive Analysis of Changes in Excise Duty

Chapter 24: No change. Chapter 27: 1) A Road and Infrastructure Cess, as an Additional Duty of Excise, is being imposed on motor spirit commonly known as petrol and high speed diesel, falling under heading 2710, at the rate of Rs. 8 per litre. [Clause 110 read with the Sixth Schedule of the Finance Bill, […]...

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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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CBI arrests a Superintendent of Central Excise in alleged bribery case

Central Bureau of Investigation has arrested then Superintendent, Range-36, Central Excise, Nehru Place, New Delhi ( now Superintendent, GST Council, New Delhi) and a Tax Consultant (private person) in an alleged bribery....

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CBI arrests Excise commissioner for accepting alleged bribe

The Central Bureau of Investigation has arrested an Assistant Commissioner of Central Excise, LTU, Mumbai and a private person while demanding & accepting an alleged bribe of Rs. 1.25 crore (approx)....

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CBEC accomplishes Indirect Taxes Collection Target for F.Y. 2016-17

The indirect tax collections (Central Excise, Service Tax and Customs) in FY 2016-17are at Rs 63 lakh crore, which is 22.0% higher than the actual revenue receipts in FY 2015-16. Till March 2017, about 101.35% of the Revised Estimates (RE) of indirect taxes for Financial Year 2016-17 has been achieved....

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CESTAT condones delay of 23 Days subject to payment of cost to Kerala CM Relief Fund

M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi) - We find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018...

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Reverse Cenvat credit on bottles procured from sister units & sold in market: CESTAT

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) - M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) The facts of the case in dispute are that the appellant availed on common input services and goods and obtained to the services reversed under Rule 6(3A). The only questions to be decided are a) whether ...

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Refund of Proprietary Concern can’t be adjusted towards Demand of Partnership concern

M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi) - M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi) A proprietary unit is an individual legal entity and any refunds due to the proprietary unit cannot be adjusted or appropriated towards the demand which may be pending recovery against an another independent legal entity, of which the proprietor of ...

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Cenvat Credit on Club Membership for business & Life Insurance for Employees eligible

Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E. (CESTAT Delhi) - Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E- UJJAIN (CESTAT Delhi) It is seen that the Cenvat Credits have been disallowed by the lower authority, vide the impugned order, by observing that the services fall within the exclusion category specified in Rule 2 (I) (C). This exclusion clause disallo...

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Cenvat Credit not receivable on Bogus Purchase Transaction

Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court) - Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court) The Revenue authorities and the Tribunal concurrently came to the conclusion that the transactions in question were non­existence. The assessee was not able to establish the actual movement of the goods. When ...

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Excise duty on Aviation Turbine Fuel reduced to 11%

Notification No. No. 22/2018-Central Excise - (10/10/2018) - Govt. cuts excise duty on Aviation Turbine Fuel to 11% vide Notification No. 22/2018-Central Excise Dated: 10th October, 2018...

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Online registration & filing of budgetary support claims in GST era

Circular No.1067/6/2018-CX - (05/10/2018) - Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. ...

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Govt Reduces petrol and diesel prices

No. 21/2018-Central Excise - (04/10/2018) - Seeks to amend Notification No. 11/2017-Central Excise dated 30th June,2017 in order to reduce Central Excise duty rates on motor spirit (petrol) and High-speed diesel. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2018-Central Excise New Delhi, the 4th October,...

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CBIC to withdraw low tax effect pending appeal cases before 30.09.2018

F.NO.390/Misc/116/2017-JC - (01/10/2018) - With regard to the position of filing and withdrawal of cases falling below monetary limits, Chairman (CBIC) has directed that the entire exercise should be positively completed by 30.09.2018...

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10% deposit for 2nd Appeal filing includes 7.5% Deposit made during 1st Appeal

F. No. 01/05/Circular/CESTAT/2015-CR - (05/07/2018) - on'ble High Court further directed that the appellants while preferring second appeal before the Tribunal are required to deposit 10% of the amount of duty/penalty as confirmed by the Appellate Authority inclusive of 7.5% pre-deposit made for the first appeal and that 10% would not be in addition to...

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Recent Posts in "Excise Duty"

CESTAT condones delay of 23 Days subject to payment of cost to Kerala CM Relief Fund

M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi)

We find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018...

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Reverse Cenvat credit on bottles procured from sister units & sold in market: CESTAT

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) The facts of the case in dispute are that the appellant availed on common input services and goods and obtained to the services reversed under Rule 6(3A). The only questions to be decided are a) whether the value of the goods […]...

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Refund of Proprietary Concern can’t be adjusted towards Demand of Partnership concern

M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi)

M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi) A proprietary unit is an individual legal entity and any refunds due to the proprietary unit cannot be adjusted or appropriated towards the demand which may be pending recovery against an another independent legal entity, of which the proprietor of unit is a partner. It has to […]...

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Cenvat Credit on Club Membership for business & Life Insurance for Employees eligible

Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E. (CESTAT Delhi)

Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E- UJJAIN (CESTAT Delhi) It is seen that the Cenvat Credits have been disallowed by the lower authority, vide the impugned order, by observing that the services fall within the exclusion category specified in Rule 2 (I) (C). This exclusion clause disallows the Cenvat Credit in respect [&hellip...

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Cenvat Credit not receivable on Bogus Purchase Transaction

Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court)

Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court) The Revenue authorities and the Tribunal concurrently came to the conclusion that the transactions in question were non­existence. The assessee was not able to establish the actual movement of the goods. When the RTO report strongly suggested that t...

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Excise duty on Aviation Turbine Fuel reduced to 11%

Notification No. No. 22/2018-Central Excise (10/10/2018)

Govt. cuts excise duty on Aviation Turbine Fuel to 11% vide Notification No. 22/2018-Central Excise Dated: 10th October, 2018...

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Online registration & filing of budgetary support claims in GST era

Circular No.1067/6/2018-CX (05/10/2018)

Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. ...

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Companies can avail Cenvat Credit on CSR Expenses

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai)

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai) To pin point the dispute, it is now to be looked into as to if CSR can be considered as input service and be included within the  definition of “activities relating to business” and if in so doing, a company’s image before corporate world is […]...

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Govt Reduces petrol and diesel prices

No. 21/2018-Central Excise (04/10/2018)

Seeks to amend Notification No. 11/2017-Central Excise dated 30th June,2017 in order to reduce Central Excise duty rates on motor spirit (petrol) and High-speed diesel. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2018-Central Excise New Delhi, the 4th October, 2018 G.S.R. 994(E). – In exercise of ...

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Bringing workers to factory from homes cannot be treated as input service

Andhra Organics Ltd Vs CCT (CESTAT Hyderabad)

Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other welfare measures for the workers or their families have no nexus with the manufacture of the final products, alth...

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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