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...
CESTAT Kolkata held that as per substituted provisions of Rule 14 of the CENVAT Credit Rules, interest is not leviable where wrongly availed credit is only taken but not utilized.
Tribunal reiterated that excise duty is a tax on the manufacture, not on the profits made by a dealer on transportation. Thus, the surplus freight charges collected from customers were excluded from the assessable value for excise duty calculation.
CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed.
In absence of proof of availment of Cenvat Credit while rejecting a service tax refund claim, CESTAT Bangalore has directed re-adjudication of case of Fairy Food Products Pvt Ltd vs Commissioner of Central Excise.
CESTAT Kolkata held that providing operational or administrative assistance in any manner or providing infrastructural support service or managing distribution and logistics service, fall within the ambit of ‘Business Support Service’.
Versatile Wires Limited Vs Commissioner of CGST & CX – CESTAT Kolkata, ruled out penalty u/s 11AC due to lack of evidence of fraud, collusion, willful misstatement, or contravention of CENVAT Credit Rules
CESTAT Hyderabad held that when EOU procures inputs by availing benefit of notification no. 52/2003-CUS, while clearing such inputs to DTA, EOU is required to pay duty only by way of cash.
CESTAT Chennai held that total CENVAT credit for the purpose of formula under Rule 6 (3A) is only the total cenvat credit on common input services and will not include CENVAT credit on input / input services exclusively used for the manufacture of dutiable goods.
CESTAT Chennai held that the CENVAT Credit lying in balance as on the date of de-bonding of 100% EOU and conversion to DTA unit is transferable to the DTA unit
CESTAT Kolkata held that CENVAT credit on the ‘inputs’ used in the manufacture of their final products, namely, Rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc which is cleared on payment of central excise duty, is duly available.
