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 ruled that wrongly availed CENVAT credit could not discharge June 2017 excise liability and sustained duty recovery with in...
Service Tax : CESTAT Remands CENVAT Credit Dispute Because Rule 6 Reversal Was Not Properly Examined...
Service Tax : CESTAT Delhi held that tax authorities cannot compel an assessee to adopt a particular compliance option under Rule 6 of the CENVA...
Service Tax : CESTAT Kolkata held that the respondent had paid the Service Tax before availing CENVAT credit on the disputed invoices. Finding n...
Service Tax : CESTAT Kolkata held that CENVAT credit on tippers could not be denied merely because they were received before their inclusion as ...
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...
Analysis of the Delhi High Court’s ruling in Blackberry India Pvt Ltd vs Assistant Commissioner on interest calculation for excise duty refund.
Analysis of the CESTAT Kolkata case involving excise duty demand based on differences between balance sheet and ER-1 returns, highlighting the need for substantial evidence.
CESTAT Ahmedabad ruled that CENVAT credit of excise duty is allowable even when 5% of the value of exempted goods is reversed, complying with Rule 6(3)(i) of CENVAT Credit Rules.
CESTAT Bangalore ruled that a refund cannot be rejected when taxpayer provides adequate documents to prove service tax payment and non-availment of CENVAT credit.
CESTAT Kolkata grants relief to Tata Motors, quashing denial of CENVAT credit on excise duty due to genuine disclosure of transporters’ copy of invoice.
Analysis of Hero Motocorp Ltd vs Commissioner of Central Excise case. CESTAT Chandigarh allows CENVAT credit on helmet locks supplied with motorcycles as accessories.
CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004.
CESTAT Chennai rules that the refund of unutilised Cenvat Credit for a sold factory is not allowable. Alfred Berg & Co. Vs Commissioner of GST & CE explained.
Read the analysis of the Welspun India Ltd. vs. Commissioner of CGST & CESTAT Ahmedabad case, where CESTAT quashes the reversal of CENVAT credit on Cotton Terry Towels due to non-insertion of Rule 11(3) of CENVAT Credit Rules.
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.
