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...
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 : 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 rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...
Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...
Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...
Excise Duty : Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again ...
Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...
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...
Read the CESTAT Ahmedabad order on the determination of Cenvat Credit for SS Pipes, Valves, and more. The matter is remanded for reconsideration based on new judgments.
Read the CESTAT Ahmedabad ruling on interest for excise duty refund. Find out when the interest starts and its duration in the case of Raajratna Metal Industries Ltd.
CESTAT Chennai held that Royal Sundaram General Insurance Company paying Commission to unapproved dealers in the guise of receipt of ‘data processing and policy servicing and related activities’ service. Accordingly, since such service is not received by the company they are ineligible to avail CENVAT Credit of the same.
CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services.
CESTAT rules in favor of Shivani Detergent Pvt. Ltd., upholding the CENVAT credit for erection & commissioning of a spray drying plant as ‘input service’.
Read about the case of Ultratech Cements Ltd vs C.C.E. & S.T.-Rajkot in CESTAT Ahmedabad, where discrepancies between the SCN and adjudication order lead to a re-adjudication process.
CESTAT pointed out that as the department had accepted the payment of service tax on output service, denying the CENVAT credit on input services, used for providing output service, was unjustified.
The Delhi High Court ruled in favor of Blackberry India, stating that services, except those under Rule 3(1) of Export of Services Rules, qualify as export of taxable services. The court also found Blackberry India not to be an intermediary based on the agreement with Blackberry Singapore.
An exploration of CESTAT Chennai’s judgement on CVD exemption under Notification No. 30/2004-CE for a trader not availing CENVAT credit.
The CESTAT Hyderabad quashes the demand of service tax on payment of insurance premium on a marine cargo policy due to lack of clarity in the show cause notice issued to EID Parry (India) Ltd.
