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cenvat credit

Latest Articles


Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 537 Views 0 comment Print

GST Interest Exemption for Timely Deposit Despite Belated GSTR-3B Filing

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, ...

February 5, 2024 4065 Views 0 comment Print

Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...

December 16, 2023 1155 Views 0 comment Print

Unused CENVAT Credit does not incur any interest liability: CESTAT Kolkata

Excise Duty : CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the...

June 20, 2023 915 Views 0 comment Print

CENVAT Credit on Commission Agents Services – Calcutta High Court

Excise Duty : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...

October 9, 2022 1380 Views 2 comments Print


Latest News


Download ICAI Technical Guide to CENVAT Credit

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...

August 6, 2016 22587 Views 1 comment Print

Summary of Performance Audit on Cenvat credit scheme.

Excise Duty : We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder th...

August 3, 2016 20443 Views 0 comment Print

Changes in Excise Duty Rates in Union Budget 2009

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...

July 11, 2009 3241 Views 0 comment Print


Latest Judiciary


Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Penalty unwarranted as due to technical glitch GST return was filed via branch State portal: Telangana HC

Goods and Services Tax : When the return is filed in the Telangana Portal and credit got transferred on the same day to Maharashtra portal, the department ...

July 30, 2024 198 Views 0 comment Print

Service tax exemption to Development Course by National Skill Development Corporation needs reconsideration: Karnataka HC

Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...

July 29, 2024 81 Views 0 comment Print

Gujarat HC Directs Refund with Interest: Highlights Violations of Judicial Discipline

Service Tax : Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service ta...

July 24, 2024 249 Views 0 comment Print


Latest Notifications


Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Service Tax : Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 2...

July 5, 2019 6513 Views 0 comment Print

CGST (Amendment) Act, 2018- Clarification on Transitional Credit

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...

January 2, 2019 8913 Views 0 comment Print

CBEC notifies CENVAT Credit Rules, 2017

Excise Duty : CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the ...

June 30, 2017 14007 Views 0 comment Print

Availability of Cenvat Credit on inputs used in the manufacture of capital goods

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...

July 25, 2010 1952 Views 0 comment Print

Rule 5 of the Cenvat Credit Rules, 2004 – Refund of Cenvat Credit – Amendment to Notification No. 42/2001-CE (NT), dated 26-6-2001

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...

June 28, 2010 1999 Views 0 comment Print


Unutilized CENVAT Credit to be Included in Closing Stock Value: ITAT Mumbai

March 31, 2024 504 Views 0 comment Print

Gold Plus Toughened Glass Ltd. appeals ITAT Mumbai’s decision confirming addition of unutilized CENVAT credit to closing stock value as per IT Act.

Place of removal for GTA Services under F.O.R sale contract is place where goods were sold

March 28, 2024 2217 Views 0 comment Print

Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division.

Dealer Advertisement Expenses not includible in Assessable Value for Excise Duty

March 24, 2024 384 Views 0 comment Print

Discover the legal nuances behind excluding dealer advertisement expenses from assessable value. Analysis of Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh).

Appellant entitled to avail cenvat credit on input services distributed by ISD (HO_

March 23, 2024 474 Views 0 comment Print

CESTAT Kolkata sets aside orders and allows appeals in Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah case, holding distribution of input service credit on a pro rata basis valid.

Service Tax on services in relation to manufacture & sale of beer: CESTAT Ruling

March 22, 2024 399 Views 0 comment Print

Explore the CESTAT ruling in Winsome Breweries Ltd vs Commissioner case regarding service tax implications on beer manufacturing services provided to United Breweries Limited (UBL).

Cenvat Credit allowed on Service Tax Payment for Broadcasting Own Programs

March 10, 2024 222 Views 0 comment Print

CESTAT Chennai allows CENVAT credit for service tax paid on broadcasting fees by Radaan Media, setting a precedent for media production companies. Read the implications.

CESTAT quashes Penalty on time barred excise duty demand

March 7, 2024 249 Views 0 comment Print

Learn about Lyka Labs Limited Vs Commissioner of Central Excise & ST case. CESTAT Ahmedabad ruled no penalty under Excise Act when CENVAT credit paid for exempted goods.

Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad

March 4, 2024 501 Views 0 comment Print

CESTAT Ahmedabad rules service recipients in India not liable for service tax when the foreign service provider has a permanent establishment in India.

Transportation Costs Exclusion Not a Basis to Deny CENVAT Credit: CESTAT

March 3, 2024 258 Views 0 comment Print

CESTAT Ahmedabad rules non-inclusion of transportation costs in assessable value doesn’t justify denying CENVAT Credit, providing relief to APAR Industries Ltd.

Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

February 29, 2024 537 Views 0 comment Print

Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity supplied to sister units. Analysis, implications, and key takeaways.

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