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 Ahmedabad rules in favor of Crest Speciality Resins Pvt Ltd, stating no service tax on fees and royalty for unregistered Intellectual Property Rights owned by a foreign company
CESTAT Ahmedabad rules against the demand of Cenvat credit on capital goods, citing the absence of suppression of facts. Full analysis and implications in this legal case.
Explore the Ponni Sugars vs Commissioner of Central Excise case. CESTAT Chennai landmark ruling on CENVAT credit, bagasse, and legal implications.
CESTAT Delhi held that any penalty or compensation received for any loss or damage caused by breach or non performance of the terms of the contract is not by way of consideration. Accordingly, service tax is not leviable on the same.
Commercial training or coach services that were provided by the Institute of Clinical Research (ICR) were liable to service tax as Commissioner had recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. The matter was remitted to the Commissioner to decide whether out of the total demand that had been confirmed, Indian Institute would be entitled to the benefit of – Input credit of the expenses incurred as per the CENVAT Credit Rules, 2004; and the value of study material supplied; and cum-tax benefit under section 67 of the Finance Act.
Explore the CESTAT Ahmedabad ruling in Suraj Industries vs. C.C.E & S.T.-Silvassa. Analysis of Cenvat Credit Rules, exemption dispute, key arguments, and tribunal’s verdict.
CESTAT Ahmedabad held that no reliance can be placed on statements of third party without tangible corroborative evidence. Accordingly, recovery of Cenvat Credit under rule 14 rightly dropped.
Assessee-company was engaged in the manufacture of transformers and their parts falling under Chapter Heading 8504 of the Central Excise Tariff Act 1985. It was registered with the Central Excise department and was availing CENVAT credit on various inputs including transformer oil.
CESTAT Ahmedabad held that spent solvent (DMF) arising during the course of manufacture of dutiable ‘Sucralose’ is not dutiable and hence demand of excise duty thereof is not sustainable in law.
CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.
