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 : Bombay High Court held that exporters are entitled to both input side and output side rebate under Rule 18 of the Central Excise R...
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 : 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....
For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.
Refund applications could not be denied merely because the assessment orders were not challenged by assessee or reassessment of the bill of entries was not done
Section 11(B)(1) of the Act read with the Explanation thereto, clearly requires any claim for rebate to be submitted within one year of export of the goods, where against rebate is claimed. There is no provision which permits relaxation of this stipulated one year time limit.
The main components of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 are dispute resolution and amnesty. The number of applications received from taxpayers, including small taxpayers, and disputes resolved as on 18.11.2019 are as under:
Ramco Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) Appellants are with the suppliers of fly ash. It is seen that appellants are installing PDFACS systems in the factories of thermal plants and contract for maintenance providing man power etc. is given to the respective suppliers. These suppliers do maintain such systems and transport […]
Commissioner, Central Excise, Customs & Service Tax, Sonepat & Ors Vs Amit Decorative Plywoods Pvt. Ltd. & Ors. (Delhi High Court) Settlement Commission could not have returned these findings, which could only have emerged from a formal adjudicatory process. The findings of the Settlement Commission, amount, in effect, to ignoring the statements of suppliers of […]
Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any other law. The Tribunal held that the appellant (EOU) is entitled to refund of Cenvat Credit under Cenvat Rule 5 in respect of the goods which they had sold to SEZ units. CESTAT Chennai Order in case of Orbis India (P) Ltd. was relied on.
Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for resolution and settlement of legacy cases of Central […]
The Additional Special Judge for CBI Cases, Visakhapatnam has convicted Sh. Surender Pal Singh @ S.P.Singh (an IRS officer of 1973 batch), the then Commissioner, Central Excise, Port Area, Visakhapatnam and sentenced him to undergo two years Rigorous Imprisonment with a fine of Rs.20,000/- in a CBI case. CBI had registered this case on 09.03.2001 […]
Tribunal/CESTAT is utterly unjustified in rejecting the appeal before it on a hyper-technical ground i.e. an apparent defect in the appeal format. Ordinarily a judicial tribunal – like CESTAT is expected to permit rectification of such an obvious error; that it instead chose to dismiss the appeal altogether is shocking to say the least.
