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 : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...
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 : 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...
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.
Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service tax claims and judicial discipline.
CESTAT Delhi rules Shakti Pumps is entitled to a cash refund of CENVAT credit for CVD and SAD paid post-GST. The decision upholds the Commissioner (Appeals) order.
Explore the Daurala Sugar Works vs. Commissioner of Central GST case, focusing on bagasse’s non-dutiable status and CENVAT credit implications under Rule 6(3) of CCR, 2004.
Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) where CESTAT upheld the adjustment of excess service tax towards subsequent liabilities.
Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedural lapses affecting Cenvat credit.
CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount
Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.
In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess duty paid. Get detailed analysis and judgment summary here.
Delhi ITAT ruling favors G-Tekt India Pvt. Ltd., allowing deduction for CENVAT Credit written off. Detailed analysis of the case and implications.
