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 ruled that wrongly availed CENVAT credit could not discharge June 2017 excise liability and sustained duty recovery with in...
Service Tax : CESTAT Remands CENVAT Credit Dispute Because Rule 6 Reversal Was Not Properly Examined...
Service Tax : CESTAT Delhi held that tax authorities cannot compel an assessee to adopt a particular compliance option under Rule 6 of the CENVA...
Service Tax : CESTAT Kolkata held that the respondent had paid the Service Tax before availing CENVAT credit on the disputed invoices. Finding n...
Service Tax : CESTAT Kolkata held that CENVAT credit on tippers could not be denied merely because they were received before their inclusion as ...
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...
Dive into the CESTAT Kolkata ruling on CENVAT credit dispute between Commissioner of Central Excise and Viraj Steel regarding steel items usage.
Detailed analysis of CENVAT credit eligibility for electricity transferred to sister unit free of cost. Learn from the CESTAT Mumbai order on Finolex Industries Ltd vs. Commissioner.
Read the full text of the CESTAT Mumbai order allowing refund of service tax paid on cancelled bookings of flats by Kanakia Spaces Reality Pvt. Ltd.
CESTAT Chandigarh order in Vinayak Industries Vs Commissioner of Central Excise & Customs clarifying that without intent to evade tax, extended period of limitation cannot be invoked.
CESTAT Chennai in United India Insurance Company Limited vs Commissioner of GST and Central Excise held that adjudicating authorities cannot review previous orders via corrigendum.
Explore the case of Blackberry India Pvt Ltd challenging a show cause notice regarding CENVAT credit refund. Understand the legal issues, contentions of both parties, and the High Court’s decision.
Gold Plus Toughened Glass Ltd. appeals ITAT Mumbai’s decision confirming addition of unutilized CENVAT credit to closing stock value as per IT Act.
Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division.
Discover the legal nuances behind excluding dealer advertisement expenses from assessable value. Analysis of Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh).
CESTAT Kolkata sets aside orders and allows appeals in Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah case, holding distribution of input service credit on a pro rata basis valid.
