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cenvat credit

Latest Articles


Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 537 Views 0 comment Print

GST Interest Exemption for Timely Deposit Despite Belated GSTR-3B Filing

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, ...

February 5, 2024 4065 Views 0 comment Print

Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...

December 16, 2023 1155 Views 0 comment Print

Unused CENVAT Credit does not incur any interest liability: CESTAT Kolkata

Excise Duty : CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the...

June 20, 2023 915 Views 0 comment Print

CENVAT Credit on Commission Agents Services – Calcutta High Court

Excise Duty : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...

October 9, 2022 1380 Views 2 comments Print


Latest News


Download ICAI Technical Guide to CENVAT Credit

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...

August 6, 2016 22587 Views 1 comment Print

Summary of Performance Audit on Cenvat credit scheme.

Excise Duty : We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder th...

August 3, 2016 20443 Views 0 comment Print

Changes in Excise Duty Rates in Union Budget 2009

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...

July 11, 2009 3241 Views 0 comment Print


Latest Judiciary


Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Penalty unwarranted as due to technical glitch GST return was filed via branch State portal: Telangana HC

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 ...

July 30, 2024 198 Views 0 comment Print

Service tax exemption to Development Course by National Skill Development Corporation needs reconsideration: Karnataka HC

Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...

July 29, 2024 81 Views 0 comment Print

Gujarat HC Directs Refund with Interest: Highlights Violations of Judicial Discipline

Service Tax : Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service ta...

July 24, 2024 249 Views 0 comment Print


Latest Notifications


Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Service Tax : Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 2...

July 5, 2019 6513 Views 0 comment Print

CGST (Amendment) Act, 2018- Clarification on Transitional Credit

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...

January 2, 2019 8913 Views 0 comment Print

CBEC notifies CENVAT Credit Rules, 2017

Excise Duty : CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the ...

June 30, 2017 14007 Views 0 comment Print

Availability of Cenvat Credit on inputs used in the manufacture of capital goods

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...

July 25, 2010 1952 Views 0 comment Print

Rule 5 of the Cenvat Credit Rules, 2004 – Refund of Cenvat Credit – Amendment to Notification No. 42/2001-CE (NT), dated 26-6-2001

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...

June 28, 2010 1999 Views 0 comment Print


Cenvat Credit on Inputs for Exempted Goods: CESTAT Remands Case

September 24, 2023 330 Views 0 comment Print

Explore Bodal Chemicals Ltd vs. C.C.E. & S.T. case where CESTAT Ahmedabad remands matter pending a Supreme Court decision on Cenvat credit for exempted goods.

CESTAT Upholds Cenvat Credit Refund of Input Services Related to Finished Goods Manufacturing

September 22, 2023 228 Views 0 comment Print

CESTAT Bangalore allows refund claims of unutilized CENVAT credit for input services related to the manufacture of finished goods. Read the detailed analysis.

CESTAT quashes demand as appellant Suo-Motto reversed Proportionate CENVAT Credit with Interest

September 22, 2023 444 Views 0 comment Print

CESTAT Kolkata sets aside demand of proportionate Cenvat Credit as the assessee reverses it with interest. Explore the full text of the CESTAT Kolkata order.

Cenvat credit availed not to be reversed once duty on final product accepted

September 22, 2023 555 Views 0 comment Print

CESTAT Mumbai held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture.

No SCN eequired as Appellant Self-Reversed Cenvat Credit during Audit: CESTAT

September 22, 2023 360 Views 0 comment Print

In Panihati Rubber Ltd. vs. Commissioner of Central Excise case, appellant self-reversed CENVAT credit during an audit, avoiding need for an SCN.

Imposition of penalty not sustainable as duty demand settled under SVLDR Scheme

September 20, 2023 666 Views 0 comment Print

CESTAT Delhi held that when the demand of duty has been settled under SVLDR Scheme, the imposition of penalty would fail on simple ground that if the appellants had applied under the said scheme, they would have paid ‘nil’ duty.

Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit

September 20, 2023 663 Views 0 comment Print

CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.

Cenvat eligible for clearance of dyed yarn if duty paid at doubling stage

September 19, 2023 192 Views 0 comment Print

CESTAT Mumbai held that Cenvat credit can be availed for clearance of dyed yarn, if the duty is paid at the doubling stage.

CESTAT allows Cenvat Credit for Sari Guard & Mirror Assembly cleared with motor cycle

September 19, 2023 180 Views 0 comment Print

Explore CESTAT Chandigarh order allowing Cenvat Credit for Sari Guard and Mirror Assembly in case of Hero Motorcorp Ltd. vs. Commissioner of Central Excise.

Cenvat Credit utilisation for payment of service tax is permissible: CESTAT

September 19, 2023 645 Views 0 comment Print

Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.

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