Excise Duty - A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat High Court in Cadila Healthcare Limited, came up before the Division Bench of Hon’ble Calcutta High Court. The period in dispute in this case was from 2011 to 2016....
Read MoreExcise Duty - CESTAT held that in a case where the assessee is a manufacturer of dutiable goods as well as exempted goods and it is impractical to maintain separate accounts of common inputs used in manufacture of dutiable goods and exempted goods the only practical way of maintaining accounts is by corresponding credit and debit entries, reversing pro...
Read MoreExcise Duty - Appellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....
Read MoreExcise Duty - Nothing in the CCR prohibits an assessee from following Rule 6(2) of the CCR in respect of the inputs and input services where it is feasible to maintain separate records and follow Rule 6(3A) of the CCR in case of such inputs or input services where it is not feasible to do so....
Read MoreExcise Duty - 1. FACTS OF CASES: 1. M/s Mylan Laboratories Ltd (appellant) is engaged in the manufacture of pharmaceutical and is 100% EOU. The appellant was availing the benefit of CENVAT credit under CENVAT Credit Rules 2004. The appellant filed a refund claim dated 04.01.2018 seeking refund of Rs 28,600/- of its unutilised balance of cesses lying [&...
Read MoreExcise Duty - Introduction of CENVAT credit rules across goods and services in the year 2004 was one of the major steps in indirect taxes reform process. Since then these rules have undergone significant changes as the Government has addressed issues and difficulties faced by tax payers and also taken steps to reduce cascading of taxes. Union Budget [&...
Read MoreExcise Duty - We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder the department’s ability to verify the duty paid by assessees, correctness of valuation, availing of Cenvat credit, ...
Read MoreExcise Duty - However, the said goods would be exempt from excise duty subject to non availment of Cenvat credit on input. [Notification No 30/2004-CE refers]. Thus, the exemption will be optional. Those opting to pay duty @ 4% will be eligible to avail Cenvat credit. The applicable rates for CVD purposes will be 4%....
Read MoreShyam Metalics & Energy Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) - The issue required to be decided in the present appeal is as to whether the services obtained by the appellant for removal of coal fly ash from the captive power plant which is used for generation of power, which in turn, is captively consumed for manufacture of excisable goods, can be held to be an...
Read MoreMideast Integrated Steels Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata) - Suo motu credit of Cenvat reversed earlier involved only an account entry reversal and in the process, no outflow of funds from the assesse and accordingly, filing of refund claim under Section 11B of the Central Excise Act, 1944, is not required....
Read MoreN R Agarwal Industries LTD Vs C.C.E. & S.T. (CESTAT Ahmedabad) - N R Agarwal Industries LTD Vs C.C.E. & S.T. (CESTAT Ahmedabad) Limited issue involved is whether the appellant is eligible for Cenvat credit in respect of Rent-a-Cab service. Both the lower authorities have denied the Cenvat credit on the ground that the said service is excluded for allowing the...
Read MoreHubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) - Hubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) As regard, penalty imposed on Shri. Suresh Nair employee of the appellant’s Company. I find that the issue of correct calculation of Cenvat Credit on the invoice issued by the 100% EOU was always in dispute, therefore, mala fid...
Read MorePunjab National Bank Vs Commissioner (CESTAT Delhi) - CESTAT Delhi held that as the zonal offices are integral part of the appellant and hence location of the same hardly makes any difference Accordingly Cenvat Credit allowed in respect of input services availed by zonal offices allowed....
Read MoreCircular No. 213/3/2019-Service Tax - (05/07/2019) - Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 26/2012-Service Tax dated 20-6-2012?...
Read MoreCircular No. 87/06/2019-GST - (02/01/2019) - The CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was available as transitional credit under section 140(1) of the CGST Act and that legal position has not changed due to amendment of section 140(1) on account of following reasons:...
Read MoreNotification No. 20/2017-Central Excise (N.T.) - (30/06/2017) - CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of –(a) the duty of excise specified in the Fourth Schedule to the Excise Act, as leviable under the said Act,...
Read MoreF.No.267/11/2010-CX8 - (08/07/2010) - 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 CCE, Raipur [2010-TIOL-624-CESTAT-DEL-LB] delivered on 30.04.10, on admissibility of credit on capital goods and inputs and to state that the Tribunal has ruled that ‘...
Read MoreCircular No. 928/18/2010- Central Excise - (28/06/2010) - It has been brought to the notice of the Board that some of the manufacturers of exempted goods are exporting such goods under bond. Subsequently, they claim refund of accumulated input credit under Rule 5 of the CENVAT Credit Rules, 2004....
Read MoreShyam Metalics & Energy Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -
Mideast Integrated Steels Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata) -
N R Agarwal Industries LTD Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Hubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) -
Punjab National Bank Vs Commissioner (CESTAT Delhi) -
Dabur India Limited Vs C.C.E & S.T.-Silvasa (CESTAT Ahmedabad) -
Nayara Energy Limited Vs Commissioner of Central Excise & ST, Rajkot (CESTAT Ahmedabad) -
Mohata Coal Company Pvt. Ltd Vs Commissioner of CGST (CESTAT Kolkata) -
AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -
Rajesh Kumar Narula Vs C.C.E. & S.T. (CESTAT Ahmedabad) -