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...
CESTAT Hyderabad ruled that extended limitation under service tax cannot be invoked for mere opinion change by revenue. Case involves services by Varsity Education Pvt Ltd.
Orissa HC rules surplus electricity used in another unit for manufacturing dutiable goods is entitled to Cenvat credit. No substantial question of law arises.
Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit.
CESTAT Mumbai sets aside service tax demand against Konkan Railway for excess Cenvat credit adjustment due to unutilized credit under CGST Act, 2017.
Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.
Delhi High Court held that denial of Cenvat Credit merely because invoice contained incorrect address unjustified as invoice contained all the requisite particulars as required under proviso to Rule 9(2) of the Cenvat Credit Rules, 2004.
CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Rule 18 of the Central Excise Rules, 2002 instead of Rules 5 of Cenvat Credit Rules, 2004.
Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert analysis provided.
When the return is filed in the Telangana Portal and credit got transferred on the same day to Maharashtra portal, the department has no justifiable reason to deny the same or take action against the petitioner.
Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case of services provided by a training partner approved by the National Skill Development Corporation or Sector Skill Council.
