Sponsored
    Follow Us:

CESTAT Kolkata

Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters

January 2, 2023 264 Views 0 comment Print

AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The first issue involved in this case is whether the Appellant had availed irregular CENVAT Credit as arrived by the Department holding that it was paper transaction without receipt of raw materials. Second issue is whether under the circumstances and the facts […]

Proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has prospective effect

December 25, 2022 813 Views 0 comment Print

ITC Sonar (A Unit of ITC Limited) Vs Commissioner of CGST & CX (CESTAT Kolkata) The only issue to be decided in this Appeal is whether the 3rd Proviso of Rule 4(1) of CENVAT Credit Rules, 2004 as introduced w.e.f. 01.09.2014, has got retrospective effect. I find that the said proviso was introduced w.e.f. 01.09.2014 […]

RCM on Works Contract Service not applicable to corporate assessee

December 13, 2022 1890 Views 0 comment Print

TDK India Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) Regarding Works Contract Service, it has been observed in the impugned order that w.e.f 01.07.2012, vide Notification No. 30/2012-ST, the reverse charge mechanism for Works Contract Service was introduced. I find that this Notification is applicable to individual/partnership firm and Hindu Undivided Family […]

Reversal of credit not required while clearance of waste and scrap

December 1, 2022 966 Views 0 comment Print

CESTAT Kolkata held that as waste and scrap are not manufactured goods the legislature have consciously not made any provisions for reversal of any credit taken on duty paid inputs in case of clearance of waste and scrap

No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods

November 29, 2022 936 Views 0 comment Print

Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on assumption and presumption, without sufficient material evidence corroborating the said allegations.

Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller

November 26, 2022 2391 Views 0 comment Print

CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents.

Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation

November 24, 2022 1107 Views 0 comment Print

Emami Paper Mills Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT held that mere statement in the Order-In-Original dated 08.06.2016 that the appellant had suppressed material facts from the Department and that the purported contravention had been detected only during audit was insufficient justification for invoking the extended period of limitation. the evidences […]

Penalty not imposable on Service Tax Paid before Issuance of SCN

November 24, 2022 1404 Views 0 comment Print

Nurture Marketing Pvt. Ltd Vs Commr. of CGST & CX (CESTAT Kolkata) Appellant submitted that the commission in respect of volume purchase by the Second Level of distributor for the periods of 2006-07 to 2010-11 earned by the appellant is to the tune of Rs.1,22,46,991/- and the Service Tax on the same was Rs.13,94,933/- and […]

No one-to-one requirement correlation to claim Cenvat Credit

November 23, 2022 1422 Views 0 comment Print

CESTAT held that in respect of utilisation of Cenvat credit there is no requirement of one to one correlation and cross utilisation of credit is permissible.

Cenvat credit eligible on steel items used to set up Sponge Iron Plant for manufacture of final products

November 22, 2022 594 Views 0 comment Print

Principle of ‘user test’ also need to be considered while deciding the entitlement of assessee to avail CENVAT Credit as laid down by the Hon’ble Supreme Court in the case of CCE Vs. Rajasthan Spinning & Weaving Mills Limited 2010 (255) ELT 481 (SC).

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31