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 : 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 : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...
Excise Duty : CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand agai...
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....
CESTAT Ahmedabad ruling: Even without provisional assessment, if duty was overpaid, a refund claim within a year is admissible. Case analysis and judgments.
It has merely stated that the fact of non-payment would not come to notice but for the verification of the audit department. In the absence of any specific allegation and proof that the appellant has suppressed facts, the extended period cannot be invoked.
Every industry under statutory norms required to take group Medi-claim Insurance, Group personal accident insurance, insurance, motor car/vehicle insurance etc. from the insurance companies for which the payment of premium is paid by the assessee and the same is accounted in their books of accounts as expenditure.
There is no difference between the Association and its Members. Accordingly, service provided by Shree Rang Services to M/s. Valia Industries Association is deemed to have been provided to its members.
The appellant paid the duty with interest even prior to issuance of Show Cause Notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently the question of payment of penalty would not arise at all.
In the present case, section 35F of the Excise Act, as it stood prior to 06.08.2014, provides for payment of interest only if the pre-deposit amount is not refunded within a period three months from the date of communication of the order to adjudicating authority.
Berry Alloys Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) We find that the main ground for denying the credit as discussed in the impugned order is that the Appellant failed to furnish sufficient documentary evidence that the impugned items were used in fabrication of capital goods/accessories/parts/components. The Chartered Engineer’s Certificate though produced before both […]
Commissioner of CGST Vs Narbada Industries (Jammu & Kashmir High Court) That no refund can be ordered against a party, if that party has not been unjustly enriched or when it has acquired the benefit lawfully. Since the assessee have got the benefit of refund lawfully under the prevailing law, they cannot be directed to […]
Tasleem Ahmed Vs Commissioner of Customs, Central Excise and Service Tax (CESTAT Delhi) In this case appellant has clearly abused the process and has filed this appeal against the order dated June 30, 2017, which order was earlier assailed by the appellant by filing Excise Appeal no. 50087 of 2018 and this appeal was dismissed […]
Iron & steel items & cement used for erection of foundation & support structures come within the ambit of definition of input so long as it satisfies user test.
