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 Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional...
Excise Duty : Delhi High Court rules mandatory pre-deposit under Section 35F for tax appeals filed after 2014 amendment cannot be waived, citing...
Excise Duty : Chhattisgarh High Court sets aside Central Excise show cause notices pending over 11 years, citing unreasonable delay and statutor...
Excise Duty : Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in B...
Excise Duty : CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default unde...
Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...
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....
Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...
Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Dolphin Metals I Ltd Vs C.C.E. (CESTAT Ahmedabad) The brief facts of the case are that based on the intelligence, an investigation was undertaken against M/s Nisha Industries which revealed that the appellant had wrongly availed CENVAT credit on invoices without actual receipt of inputs; that the finished goods were found at both the manufacturing […]
Adroit Pharmachem Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Revenue submits that after 01.04.2011, construction service was excluded from the definition of ‘Input Service’ therefore, the appellant is not entitled for Cenvat credit. Appellant has already existing factory and in the said factory, Effluent Treatment Plant was installed for which they […]
CESTAT held that, right to claim Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1 before December 27, 2017.
Arihant Tradelinks India Private Limited Vs C.C.E., Kutch (Gandhidham) (CESTAT Ahmedabad) Conclusion: In present facts of the case, the Hon’ble Tribunal held that limitation period could not be invoked as the issue involved is purely of interpretation of Cenvat Credit Rules, levy of CVD in terms of Customs Tariff Act, therefore malafide intention cannot be […]
Riba Textiles Limited Vs CCE & ST, Panchkula (CESTAT Chandigarh) Provisions of Section 142 of CGST Act, 2017 clearly show that every claim of refund, every proceeding of appeal, review or reference filed/initiated whether on or before the appointed day i. e. 1.7.2017 under the existing law which means the jurisdiction for the purpose of […]
HC held that Cenvat Credit not eligible on facility of transportation provided by the appellant to its employees as same was merely in the nature of service for personal use or consumption of its employees.
Commissioner of CGST & Central Excise Vs Hindustan Petroleum Corporation Ltd. (Bombay High Court) In our view, any decision on the issue whether the revenue could have invoked the extended period of limitation for recovery of the excise duty, or would not have any bearing or impact on the rate of duty of excise or […]
Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed any Cenvat inputs […]
Seeks to amend notification no. 03/2019-Central Excise to align with HSN 2022 w.e.f. 1.1.2022 vide Notification No. 10/2021-Central Excise | Dated: 29th December, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 10/2021-Central Excise | Dated: 29th December, 2021 G.S.R. 910(E).—In exercise of the powers conferred by sub-section (1) of section 5A of […]
What had been manufactured and supplied by assessee was ‘concrete mix’, which was not dutiable. Revenue had not brought any facts on record in support of its allegation of manufacture of RMC by assessee. Therefore, ‘concrete mix’ manufactured by assessee was not dutiable under Central Excise Act.
