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 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 : Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that mat...
Excise Duty : Orissa High Court nullifies garnishee order against Iron Cementics India, citing lack of prior notice and confirming tax payment b...
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 : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...
Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....
Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...
Hindustan Coca-Cola Beverage Pvt. Ltd. Vs Union of India and others (Bombay High Court) From a perusal of the show cause-cum-demand notice dated 09.05.2019 it is seen that according to respondent No.3, information was received that petitioner was engaged in the business of manufacturing and supply of various beverages and packaged drinking water. Petitioner supplied […]
Qualcomm India Private Limited Vs Union of India And Others (Bombay High Court) Conclusion: Once there was delay in payment of refund within three months from the date of receipt of application, rigors of section 11BB set in and payment of interest on the delayed refund became obligatory. Non-granting of interest in such a case […]
Calcom Cement India Limited Vs Union of India (Gauhati High Court) Heard Dr. A Saraf, learned Senior counsel assisted by Mr. P Das, learned counsel for the petitioner. Also present Mr. SC Keyal, learned standing counsel for the respondent GST representing respondent Nos. 2 to 4 and Mr. SS Roy, learned CGC for respondent No. […]
Swati Menthol & Allied Chemicals Ltd. and Anr. Vs Commissioner GST & Central Excise (Punjab and Haryana High Court) We find that the notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed. The subject matter in […]
Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court) In terms of sub-rule (5) of Rule 6 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the machines which the manufacturer does not intend to operate would be uninstalled and sealed by […]
Since assessee had exercised option in terms of Rule 6(3)(ii) of the Cenvat Credit Rules and once this fact was established from the materials on record, there could be no demand in terms of Rule 6(3)(i) of the Cenvat Credit Rules and also nowhere it was mentioned that an assessee should pay any amount higher than that of the actual amount calculated under the procedure prescribed under Rule 6(3A) of the Cenvat Credit Rules.
Explore the CESTAT Ahmedabad ruling in Huhtamaki PPL Ltd vs C.C.E. & S.T. regarding Cenvat Credit on warehousing services. Know the legal insights and implications.
Explore the CESTAT Chennai order in MRF Ltd. vs Commissioner of GST & CE. Understand the eligibility of cenvat credit on service tax paid for outward transportation of goods.
Considering the fact that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from 01.07.2017, legitimate export incentives cannot be denied to the petitioner. I find no merits in denying the benefit of refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004. The respondent shall therefore refund the amount to the petitioner within a period of six weeks from the date of receipt of a copy of this order.
Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Hon’ble Apex Court in the case of CORONATION SPINNING INDIA (Supra) has held that interest of refund on penalty is not admissible under Section 11BB. As a result I do not find the appellants are entitled to any refund of interest on penalty amount under Section […]
