Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where 'O' rings' packing and labeling were deemed non-manufactu...
Excise Duty : Madras High Court dismissed the writ appeals and held that rejection of rebate claim by taking stand that cenvat credit has lapsed...
Excise Duty : CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, ...
Excise Duty : Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise ...
Excise Duty : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...
Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...
Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...
Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...
Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...
Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....
HC Held that authorities cannot encash Bank Guarantee given by Assessee before expiry of statutory period available for filing an appeal.
CBIC amends Notification No. 18/2022-Central Excise, dated 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude to Rs. 13,000 per tonne and increase Special Additional Excise Duty export of Aviation Turbine Fuel to Rs. 2 per litre vide Notification No. 24/2022-Central Excise | Dated: 18th August, 2022 MINISTRY OF […]
Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel vide Notification No. 23/2022-Central Excise | Dated: 18th August, 2022 NINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 23/2022-Central Excise | Dated: 18th August, 2022 G.S.R. 641(E).—In exercise of the powers […]
Held that allegation of clandestine removal only on the basis of incriminating statements, which were retracted, in absence of corroborative evidence is unsustainable.
Chandigarh CESTAT held that if the department intends to classify the goods under a particular heading different from that claimed by the assessee, the department has to adduce proper evidence and discharge the burden of proof.
CESTAT Held that services relating to modernization, renovation or repairs of factory is input service, accordingly cenvat credit available.
PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act
Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.
CESTAT held that there shall be consonance between allegation levelled by Revenue and the records presented against the taxpayer. Further held that the allegation cannot be justified in absence of any admission from the assessee against the alleged clandestine transaction. Moreover, third party records and statement by Director of the Company cannot be used against the assessee for non-joinder of the parties.
CESTAT Held that services of sales commission service don’t qualify as input service and accordingly Cenvat Credit on the same not available.
