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Commissioner of Central Excise & ST Vs Gujarat Heavy Chemicals Limited (CESTAT Ahmedabad) CESTAT find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly paid […]
Adjudicating Authority has not committed any error while holding that Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized Cenvat credit lying with the appellant much prior to April, 2017 that too in cash as per Section 140 of CGST Act, 2017.
CESTAT Ahmedabad held that irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, CENVAT Credit not deniable once duty has been paid on the goods at the recipient end. In nut-shell, CENVAT not deniable on the ground that the supplier was not liable to pay duty on goods supplied.
CESTAT Delhi held that denial of CENVAT credit of ‘event management services’ merely because invoice didn’t mention what event was being organized is unjustified.
Words ‘without utilizing Cenvat Credit’ in Rule 8(3A) are ultra vires which means that assessee can discharge duty by utilizing Cenvat Credit.
In case obligation under Rule 6(3) of Cenvat Credit Rules is fulfilled in respect of the goods cleared under full exemption then benefit of Notification 67/1995-CE dated 16.03.1995 cannot be denied.
Deep Industries Limited Vs C.S.T. Service Tax (CESTAT Ahmedabad) The limited question needs to be answered in this matter is whether interest on the amount of Cenvat credit availed but not utilized is recoverable or otherwise. The recovery of interest on the inadmissible Cenvat credit has been directed under Rule14 of the Cenvat Credit Rules, […]
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
