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CESTAT find that the demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count.
CESTAT Ahmedabad held that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods.
Short issue involved in the present case for determination is as to whether appellant could suo motu take credit reversed during litigation
A manufacturer of finished goods is allowed the benefit of availment of CENVAT Credit on any inputs used in the manufacture of intermediate goods, processed by way of job work, availing the benefit of exemption as contained in MF, DR Notification No. 214/86-CE dated 25.03.1986, and received by them for use in or in relation to, the manufacture of final product.
Commissioner of Central Excise Vs Ultra Tech Cement Limited (CESTAT Kolkata) Respondent submits that when the demand itself is not sustainable, the question of imposing penalty does not arise. He further submits that the impugned order has erroneously invoked the extended period of limitation under Section 11A(1) of the Act on the ground of willful […]
Refund of Service Tax Cenvat credit was denied without issue of any show cause notice. Such an order is not sustainable in law.
Rule 3(7)(a) of Cenvat Credit Rules (CCR) applies only the duty has been paid at the concessional rate prescribed in Serial No. 2 of Notification No. 23/2003-CE dated 31/03/2003.
Appellants are not the manufacturer of Aluminium scrap and they have only imported the scrap for manufacture of Aluminium ingots.
CESTAT Chennai held that relevant date of filing refund claim under Rule 5 of the Cenvat Credit Rules in case of export of service is the date of realization of the foreign exchange.
Credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category by the provider of service.
