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...
In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.
In a landmark ruling, CESTAT Ahmedabad ruled that the Cenvat credit is applicable on cement and steel used in Commercial and Industrial Construction Services, marking a key interpretation of Cenvat credit rules.
CESTAT Ahmedabad directs re-adjudication for verification of the use of steel items in the ONGC case. The Tribunal emphasises on the need for physical verification to determine Cenvat credit admissibility.
CESTAT Mumbai has allowed a refund based on unutilized Cenvat credit calculated under the Cenvat Credit Rules, 2004, marking a significant decision for businesses with accumulated Cenvat credits due to exports.
CESTAT Mumbai’s ruling on the Khandelwal Laboratories P Ltd Vs Commissioner of CGST & CE case underscores the principle that duty-paid goods used as input should qualify for MODVAT credit, regardless of the name on the Bills of Entry.
CESTAT Chennai held that CENVAT Credit towards service tax paid on meal coupons and group insurance for employees is duly available as input service.
Delve into the Rama Ferro Alloys & Finance Private Limited Vs Commissioner of CGST & CX case where CESTAT Kolkata rules in favour of the appellant regarding utilization of cenvated inputs in job work.
Explore CESTAT Mumbai judgement in Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST, underlining importance of evidence consideration in rejecting Cenvat Credit claims
CESTAT held that the utilization of credit by any unit within the same entity would not cause any loss to the Exchequer. This is because the credit disallowed to one unit is proportionally made available to the second unit. From a company’s perspective, the net credit availed and utilized remains unchanged.
CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the rule stated ‘taken or utilized,’ but it was modified to ‘taken and utilized.’ This alteration in wording clearly indicates the legislative intent to exclude the imposition of interest when the credit has been taken but not utilized.
