Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
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, ...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Excise Duty : CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the...
Excise Duty : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...
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...
Excise Duty : We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder th...
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...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Goods and Services Tax : When the return is filed in the Telangana Portal and credit got transferred on the same day to Maharashtra portal, the department ...
Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service ta...
Service Tax : Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 2...
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...
Excise Duty : CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the ...
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...
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...
In the case of Haver Ibau India Pvt. Ltd. vs. C.C.E. & S.T.-Vadodara-II, CESTAT Ahmedabad clarifies Rule 3(5B) application for cenvat credit. Full analysis and judgment.
CESTAT Hyderabad’s ruling on CENVAT credit reversal for a polyester spun yarn manufacturer and the use of Rule 6(3) in central excise regulations.
CESTAT Bangalore’s recent decision on CENVAT credit for banking and financial services in property rentals. Detailed analysis and implications of the case.
CESTAT Mumbai held that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions that if the assessee does not opt any of the option at a particular time, then option of payment of 5% will automatically be applied. Accordingly, demand unsustainable.
CESTAT Ahmedabad held that restriction of CENVAT Credit on supplementary invoice is applicable only in case of sale of goods. In the present case, restriction of CENVAT Credit on supplementary invoice is not applicable as there is only a stock transfer.
CESTAT Mumbai held that eligibility of benefit of notification no. 30/2004-CE dated 9th July 2004 owing to reversal of CENVAT Credit needs to be examined by lower authorities. Accordingly, matter restored back to original authority for fresh determination.
CESTAT Mumbai held that rule 6(5) of Cenvat Credit Rules, 2004 provides for availment of entire amount of credit of input services even though certain portion must have been used in manufacture of exempted goods.
Explore the Sarita Handa Exports Pvt Ltd vs. CESTAT Chandigarh case on Customs Clearance & Tour Services. Learn about the credit dispute and the CESTAT’s decision.
CESTAT Chennai’s ruling in Balmer Lawrie & Co. vs. Commissioner of GST & Central Excise: Central excise duty on metal containers returned as scrap analyzed. No penalty levied.
In the case of Net Metallics vs. Union of India, the CESTAT rules on pre-deposit requirements where the Order-in-Original (OIO) is set aside without confirming a demand.
