Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
Once, the appellant have reversed the Cenvat Credit proportionately, they have opted for the reversal of proportionate credit then the Revenue cannot insist for some other option which the appellant has not opted for. As regard, non-filing of the declaration, which is only the procedural requirement. Due to lapse of procedural requirement, substantial benefit of proportionate reversal of Cenvat credit cannot be objected to.
Matrix Comsee Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the limited issue to be decided that whether the Appellant is entitled for cenvat credit on Courier Service. I find that the Appellant claimed that the Courier Service was used for delivery of their export goods from their factory premises to the […]
Nu Vista Limited Vs Commissioner (Appeals) CGST, Central Excise (CESTAT Delhi) It is not in dispute that prior to 01.03.2015 cess was leviable on manufactured goods, in addition to excise duty and the appellant had availed credit under the provisions of the Credit Rules on cess paid on procurement of goods and services. It is […]
Shree Rajasthan Syntex Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) The appellant have admittedly made sales on FoR destination basis. Further, it is the appellant who have borne the incidence of freight and has paid the service tax on the same. I further hold that the place of removal is the premises […]
Santhosh Kumar K The Commissioner (Kerala High Court) A perusal of the statutory provisions will reveal that the amendment to section 35F of the Central Excise Act r/w Section 86 of the Finance Act, 1994, clearly manifest the intention of the legislature that the waiver of pre-deposit, which was being resorted to, quite often by […]
Kriti Industries (India) Ltd. Vs Commissioner, Customs, Central Goods Service Tax & Central Excise (CESTAT Delhi) While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide intention, the penalty on the appellant shall be deleted. The […]
Hitachi Home And Life Solutions India Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) The CESTAT, Ahmedabad bench has held that the cenvat credit cannot be denied on warranty services provided free of cost during the warranty period. The appellants approached the Tribunal challenging the order of the department denying Cenvat Credit of services provided by […]
Unitech International Vs C.C.C. & S.T. (CESTAT Ahmedabad) The fact of the case are that the appellant is a 100% EOU and have cleared paper waste after segregation process of waste imported during the period October, 2003 to January, 2005 on payment of excise duty by availing the benefit of concessional Notification No. 23/2003 dated […]
Considering the importance of pre dispute consultation and acting on the recommendation of TARC report government brought the concept of Pre show cause consultation before issuance of final show cause notice with the idea to reduce the burden of unnecessary litigation which will help both department and tax payer.
TIDC India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) To claim Cenvat Credit primarily the service should be first covered under the definition of ‘input service’ and once the service is not covered due to exclusion clause irrespective of the fact whether the cost of service has been taken as expenditure in […]
