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...
Explore the CESTAT ruling in Winsome Breweries Ltd vs Commissioner case regarding service tax implications on beer manufacturing services provided to United Breweries Limited (UBL).
CESTAT Chennai allows CENVAT credit for service tax paid on broadcasting fees by Radaan Media, setting a precedent for media production companies. Read the implications.
Learn about Lyka Labs Limited Vs Commissioner of Central Excise & ST case. CESTAT Ahmedabad ruled no penalty under Excise Act when CENVAT credit paid for exempted goods.
CESTAT Ahmedabad rules service recipients in India not liable for service tax when the foreign service provider has a permanent establishment in India.
CESTAT Ahmedabad rules non-inclusion of transportation costs in assessable value doesn’t justify denying CENVAT Credit, providing relief to APAR Industries Ltd.
Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity supplied to sister units. Analysis, implications, and key takeaways.
Madras High Court orders refund without interest charge when no revenue loss occurs, setting a precedent for GST and tax refund cases.
CESTAT Allahabad rules against service tax demand based solely on Form 26AS, emphasizing the need for thorough evidence beyond income tax returns.
CESTAT Kolkata rules in favor of UCO Bank, allowing Cenvat credit for service tax paid on telephone bills for employee residences. Details of the case here.
Rishu Enterprise vs. CGST & Excise: CESTAT Kolkata rules service tax demand unjustified solely on Form 26AS. Detailed analysis of the case provided.
