Goods and Services Tax : Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed p...
Excise Duty : CESTAT remands Kohler India case, stating Supreme Court's Safari Retreats judgment under CGST cannot be mechanically applied to CE...
Goods and Services Tax : An overview of India's pre-GST excise duty and CENVAT credit system, explaining how taxes were levied, credits claimed, and the ra...
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...
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 Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...
Excise Duty : CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between...
Excise Duty : The Tribunal found that the Settlement Commission’s duty calculations did not establish any CVD component for certain advance li...
Service Tax : CESTAT Mumbai held that recovery proceedings and penalty were unsustainable where inadmissible CENVAT credit was reversed before i...
Service Tax : CESTAT Chennai ruled that the BOOT water transmission agreement was a single indivisible works contract and not a trading activity...
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...
Karnataka High Court held that demand of Goods and Services Tax (GST) under reverse charge mechanism from service receiver will lead to double taxation since entire tax already paid by service provider. Accordingly, appeal allowed.
Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.
CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.
CESTAT Delhi quashes orders passed after one year of SCN issuance in Kopertek Metals Pvt Ltd vs CGST Commissioner, emphasizing statutory adjudication timelines.
CESTAT Ahmedabad held that the fuel oil lying in the engine room is part and parcel of the ship which is imported for breaking and hence CENVAT Credit is duly admissible on the same.
CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.
The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters.
Supreme Court rules on whether mobile towers and prefabricated buildings qualify as “capital goods” for CENVAT credit in the telecom sector.
CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed and transitional provisions under GST was not complied.
CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of Section 142(8) of the CGST Act is cannot be justified. Accordingly, order rejected refund claim set aside.
