Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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 : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
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 : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : Special Judge in Ahmedabad sentences Shri Fauza Singh Pandher, former Superintendent of Central Excise & Customs, to five years im...
Excise Duty : Central Bureau of Investigation (CBI) has secured a conviction in a disproportionate assets case, sentencing former Deputy Commiss...
Excise Duty : Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. un...
Excise Duty : HC directs to reconsider the petitioner's application for the renewal of the L-10BB Liquor license in light of the compliance with...
Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...
Excise Duty : Explore the Bombay High Court ruling on ICICI Home Finance vs Union of India, where non-communication led to show cause notices la...
Excise Duty : Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufact...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
Excise Duty : Ministry of Finance amends No. 18/2022-Central Excise to reduce Special Additional Excise Duty on Petroleum Crude production. Read...
Airlink Communication Pvt Ltd Vs Union of India (Gujarat High Court) Mr. Ankit Shah, learned counsel for the respondent – Department has only submitted that according to the instructions received and as stated in the affidavit in reply since the subsequent quantification which the Department treats as final qualification being later in point of time […]
Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata) In the instant case, the only dispute herein is for payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors, which is a fact on record. Section 2(94) of Companies Act, 2013, duly defines ‘whole-time […]
Power Build Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Warranty Service which implies that the value is already included in the sale price of the goods. Moreover, there is no requirement in the definition of Input Service that the value is to be included in the assessable value for the purpose of Central Excise […]
Bombay High Court held that, the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of Show Cause Notices is untenable in law and any consequential decision or order based on such adjudication proceeding is therefore, held to be invalid.
It has been consistently held that sales commission fall under definition of ‘input service’. By following the ratio of the above said decisions, we hold that denial of CENVAT Credit on sales commission is not sustainable in law.
The insurance service provided by the Deposit Insurance Corporation to the banks is an ‘input service’ and CENVAT credit of service tax paid for this service received by the banks from the Deposit Insurance Corporation can be availed by the banks for rendering ‘output services’.
While considering a declaration seeking amnesty under the scheme; the approach should be to ensure that the scheme was successful and therefore a liberal view embedded with the principles of natural justice was called for. Thus, rejection of the declaration of assessee by the Designated Committee was not justified. Accordingly, the consequential relief was granted in terms of the scheme after giving an opportunity of hearing to assessee, who shall be informed about the date, time, and place of the hearing.
The appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as ‘Business Auxiliary service’ prior to 18.04.2006. Parties are left to suffer their respective costs.
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc. – reg.
Last date for filing applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme extended to 31st December, 2020 for UT of Jammu & Kashmir and UT of Ladakh
