Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
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 : 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 rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...
Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...
Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...
Excise Duty : Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again ...
Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...
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...
CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.
Delhi High Court held that the taxing authorities would be bound by the view already taken and it would in any case be impermissible for them to take contrarian views with respect to an identical set of facts. Accordingly, refund granted in earlier occasions has to be granted currently as based on identical set of facts.
CESTAT Mumbai sets aside the order rejecting Cenvat credit, stating that the assessment was based on presumption and the burden of proof was not discharged.
CESTAT Ahmedabad ruling in Kalp Corporation vs. C.C.E. & S.T. regarding penalty under Section 11AC of Central Excise Act for delayed payment of excise duty and utilization of CENVAT credit.
CESTAT Ahmedabad allows CENVAT credit for the supplier of Rotogravure Printing Cylinders who had paid excise duty correctly. In-depth analysis of the case.
CESTAT Ahmedabad rules on CENVAT credit eligibility. Intas Pharmaceuticals allowed to claim credit based on law at service receipt, not credit availing date.
CESTAT Chennai’s landmark order: Accumulated CENVAT credit from an EOU unit can be transferred to a DTA unit upon exiting EOU status. Analysis and implications.
Legal battle between Ambica Engineering Works and C.C.E. & S.T. in light of alleged misapplication of Exemption Notification No. 6/2022-CE and penalty imposed under Rule 25 and Section 11AC.
The CESTAT Ahmedabad rules in favor of Sabic Innovative Plastics India Pvt Ltd, allowing CENVAT credit for Management Consultancy Services and halting enforcement of demand notice.
CESTAT Ahmedabad’s verdict on C.C.E. & S.T vs. Shreno Limited case regarding excise duty demand under Rule 6(3) of CCR when CENVAT credit is reversed on common input services for exempted steam.
