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cenvat credit

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Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 495 Views 0 comment Print

GST Interest Exemption for Timely Deposit Despite Belated GSTR-3B Filing

Goods and Services Tax : Explore the Madras High Court ruling in Eicher Motor Ltd. v. Superintendent GST, stating no interest on GST if deposited on time, ...

February 5, 2024 3972 Views 0 comment Print

Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...

December 16, 2023 1122 Views 0 comment Print

Unused CENVAT Credit does not incur any interest liability: CESTAT Kolkata

Excise Duty : CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the...

June 20, 2023 888 Views 0 comment Print

CENVAT Credit on Commission Agents Services – Calcutta High Court

Excise Duty : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...

October 9, 2022 1374 Views 2 comments Print


Latest News


Download ICAI Technical Guide to CENVAT Credit

Excise Duty : Introduction of CENVAT credit rules across goods and services in the year 2004 was one of the major steps in indirect taxes reform...

August 6, 2016 22575 Views 1 comment Print

Summary of Performance Audit on Cenvat credit scheme.

Excise Duty : We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder th...

August 3, 2016 20437 Views 0 comment Print

Changes in Excise Duty Rates in Union Budget 2009

Excise Duty : However, the said goods would be exempt from excise duty subject to non availment of Cenvat credit on input. [Notification No 30/2...

July 11, 2009 3226 Views 0 comment Print


Latest Judiciary


CESTAT allows adjustment of excess paid Service Tax against subsequent liabilities

Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...

July 10, 2024 606 Views 0 comment Print

Cenvat Credit can’t be denied for non-Mentioning of Service Tax Registration in Invoice

Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...

July 10, 2024 129 Views 0 comment Print

CESTAT Sets Aside Service Tax Demand on Car Booking Cancellation Charges

Service Tax : CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...

July 4, 2024 72 Views 0 comment Print

Installation of Capital Goods in Procurement Year not mandatory to avail CENVAT Credit

Excise Duty : Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key ...

June 24, 2024 246 Views 0 comment Print

CENVAT credit account amount should be refunded in cash: Bombay HC

Excise Duty : In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess ...

June 15, 2024 393 Views 0 comment Print


Latest Notifications


Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Service Tax : Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 2...

July 5, 2019 6486 Views 0 comment Print

CGST (Amendment) Act, 2018- Clarification on Transitional Credit

Goods and Services Tax : The CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was available as transitional credit under sectio...

January 2, 2019 8871 Views 0 comment Print

CBEC notifies CENVAT Credit Rules, 2017

Excise Duty : CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the ...

June 30, 2017 13974 Views 0 comment Print

Availability of Cenvat Credit on inputs used in the manufacture of capital goods

Excise Duty : I am directed to invite your attention to the landmark judgement of the CESTAT Larger Bench in the case of Vandana Global Ltd. V/s...

July 25, 2010 1937 Views 0 comment Print

Rule 5 of the Cenvat Credit Rules, 2004 – Refund of Cenvat Credit – Amendment to Notification No. 42/2001-CE (NT), dated 26-6-2001

Excise Duty : It has been brought to the notice of the Board that some of the manufacturers of exempted goods are exporting such goods under bon...

June 28, 2010 1996 Views 0 comment Print


Latest Posts in cenvat credit

CESTAT allows adjustment of excess paid Service Tax against subsequent liabilities

July 10, 2024 606 Views 0 comment Print

Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) where CESTAT upheld the adjustment of excess service tax towards subsequent liabilities.

Cenvat Credit can’t be denied for non-Mentioning of Service Tax Registration in Invoice

July 10, 2024 129 Views 0 comment Print

Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedural lapses affecting Cenvat credit.

CESTAT Sets Aside Service Tax Demand on Car Booking Cancellation Charges

July 4, 2024 72 Views 0 comment Print

CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount

Installation of Capital Goods in Procurement Year not mandatory to avail CENVAT Credit

June 24, 2024 246 Views 0 comment Print

Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.

CENVAT credit account amount should be refunded in cash: Bombay HC

June 15, 2024 393 Views 0 comment Print

In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess duty paid. Get detailed analysis and judgment summary here.

ITAT allows deduction of CENVAT Credit written off

June 4, 2024 219 Views 0 comment Print

Delhi ITAT ruling favors G-Tekt India Pvt. Ltd., allowing deduction for CENVAT Credit written off. Detailed analysis of the case and implications.

Clandestine Removal Requires Corroborative Evidence: CESTAT Reduces Penalty

May 31, 2024 192 Views 0 comment Print

CESTAT Kolkata reduces penalty in Mittal Iron Foundry case, stating clandestine removal claims lack corroborative evidence.

Accumulated Cenvat Credit refund valid for goods exported without a bond

May 30, 2024 195 Views 0 comment Print

In Kancor Ingredients Ltd vs Commissioner (CESTAT Allahabad), the court rules that accumulated Cenvat Credit refund is valid for goods exported without a bond.

Demand for service tax based on a non-existing provision is not sustainable: CESTAT Allahabad

May 26, 2024 297 Views 0 comment Print

CESTAT Allahabad quashes service tax demand on Indus Valley Partners, ruling classification based on non-existing provision is bad in law.

Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person

May 24, 2024 375 Views 0 comment Print

CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.

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