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...
Cenvat Credit on Input or Capital Goods could not be denied merely for showing tubes and flaps separately in invoices. Moreover, tubes and flaps were used in the manufacture of the tyres and as such qualify to be “inputs” given the definition given under Rule 2(k) of CCR, 2004.
CESTAT Ahmedabad held that effluent treatment activity is essential in relation to the manufacture of final product and accordingly, CENVAT Credit in respect thereon cannot be denied.
CESTAT Ahmedabad held that CENVAT Credit on ISD invoice issued without obtaining ISD registration is allowable as payment of service tax on services received not disputed.
Learn how the CESTAT Kolkata ruled that no provision exists to reverse CENVAT credit on capital goods due to damage and wear & tear. Get insights into the case of East India Holding Pvt. Ltd. vs. Commissioner of CGST & Central Excise.
n the Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) case, interest is not payable if sufficient cenvat credit lies in the account. This article delves into the case and analyzes the legal perspective.
CESTAT Chandigarh held that CENVAT Credit cannot be denied merely because final products are destroyed during testing. Notably, testing is integral to the activity of manufacture and CENVAT attributable to inputs that have gone into the manufacture of final products cannot be denied.
In the case of Haver Ibau India Pvt. Ltd. vs. C.C.E. & S.T.-Vadodara-II, CESTAT Ahmedabad clarifies Rule 3(5B) application for cenvat credit. Full analysis and judgment.
CESTAT Hyderabad’s ruling on CENVAT credit reversal for a polyester spun yarn manufacturer and the use of Rule 6(3) in central excise regulations.
CESTAT Bangalore’s recent decision on CENVAT credit for banking and financial services in property rentals. Detailed analysis and implications of the case.
CESTAT Mumbai held that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions that if the assessee does not opt any of the option at a particular time, then option of payment of 5% will automatically be applied. Accordingly, demand unsustainable.
