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 : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...
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 : 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 Kanade Anand Udyog vs. CCE Thane case, highlighting the denial of Cenvat credit on capital goods. Detailed analysis and verdict discussed.
CESTAT Ahmedabad held that suo moto re-credit duly allowable as eligibility of cenvat credit on outward transportation has attained finality and decided in favour of the appellant.
Interest was not payable accumulated CENVAT credit lying unutilized as in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004, assessee was free to take back the credit of not sanctioned / partially sanctioned refunds.
CESTAT Mumbai held that in case of premature availment of cenvat credit on capital goods the recovery proceedings under rule 14 of CENVAT Credit Rules, 2004 (CCR, 2004) would not sustain and only interest liability will arise.
CESTAT Ahmedabad held that services related to pollution control of the factory is covered within the term ‘input services’ as per rule 2(l) of Cenvat Credit Rules, 2004 and hence eligible for cenvat credit.
CESTAT Mumbai held that prior to amendment i.e. till 31.03.2008 CENVAT Credit on outward transportation from the ‘place of removal’ is admissible. As entire period of dispute is pre-amendment, CENVAT Credit available and demand unsustainable.
In this case study, explore the implications of the CESTAT’s ruling that a refund claim for CENVAT credit cannot be denied for failure to justify inability to utilize it
CESTAT Kolkata held that provisions of rule 6(3) of the CENVAT Credit Rules, 2004 is not applicable when CENVAT Credit attributable to non-excisable goods not availed. Accordingly, demand set aside.
CESTAT Bangalore’s ruling on Gelatin Mass Waste generated during manufacturing, addressing the demand for CENVAT credit reversal and its sustainability.
CESTAT Bangalore held that various processes i.e. blackening, buffing, final inspection, packing etc. carried out on the inputs results into manufacture. Accordingly, CENVAT Credit on duty paid on inputs is admissible.
