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 : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...
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 held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
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 ...
Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service ta...
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 Chennai held that cenvat credit availed on trading activity is not admissible, accordingly, cenvat credit admissible on common input services needs to be reversed by invoking the extended period of limitation.
CESTAT Kolkata held that CENVAT Credit of service tax paid on Employees Health Insurance and Group Accidental Insurance Policy is within the scope and ambit of input service as provided under Rule 2(l) of the Cenvat Credit Rules, 2004.
CESTAT Ahmedabad held that welding material used for repairs and maintenance of the plants is eligible for cenvat credit. Further, Railway line material used to move inputs/ raw material and manufactured goods within the factory premises is directly connected to the manufacture of final product and therefore, the credit cannot be denied on these items.
CESTAT Ahmedabad held that single invisible contract involving supply of raw material and construction activity is classified under works contract hence taxable only from 01.06.2007. However, in case of divisible works contract clearly defining value of service portion and raw material is classifiable under ‘Commercial and Industrial Construction’ prior to 01.06.2007.
Analysis of the Delhi High Court’s ruling in Blackberry India Pvt Ltd vs Assistant Commissioner on interest calculation for excise duty refund.
Analysis of the CESTAT Kolkata case involving excise duty demand based on differences between balance sheet and ER-1 returns, highlighting the need for substantial evidence.
CESTAT Ahmedabad ruled that CENVAT credit of excise duty is allowable even when 5% of the value of exempted goods is reversed, complying with Rule 6(3)(i) of CENVAT Credit Rules.
CESTAT Bangalore ruled that a refund cannot be rejected when taxpayer provides adequate documents to prove service tax payment and non-availment of CENVAT credit.
CESTAT Kolkata grants relief to Tata Motors, quashing denial of CENVAT credit on excise duty due to genuine disclosure of transporters’ copy of invoice.
Analysis of Hero Motocorp Ltd vs Commissioner of Central Excise case. CESTAT Chandigarh allows CENVAT credit on helmet locks supplied with motorcycles as accessories.
