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...
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, ...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Excise Duty : CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the...
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 Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...
Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...
Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...
Excise Duty : Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again ...
Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...
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...
ITAT Hyderabad held that Cenvat credit of inputs used in manufacture of goods exported under bond from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) unit is available as refund under rule 5 of Cenvat Credit Rules, 2004.
CESTAT Delhi held that proviso to Rule 3(4) of Cenvat Credit Rules specifically debars the payment of Clean Energy Cess by use of cenvat credit taken under Rule 3(1) of Cenvat Credit Rules. Accordingly, intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess.
CESTAT Mumbai held that CENVAT credit is available against invoices and also against debit notes which contains all the substantial information as prescribed in rule 9 of the CENVAT Credit Rules, 2004
A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent’s Services, post the judgment of the Hon’ble Gujarat High Court in Cadila Healthcare Limited, came up before the Division Bench of Hon’ble Calcutta High Court. The period in dispute in this case was from 2011 to 2016.
Calcutta High Court held that cenvat credit of service tax paid to the commission agent is available, as the commission so paid is included in the assessable value of the final product.
Inadmissible cenvat credit i.e. in respect of the insurance services pertaining to the family members of the employee of the appellant.
CESTAT held that ‘Explanation’ added to definition of ‘exempted service’ would widen the scope of the provision and will have prospective effect and cannot be applied retrospectively.
CESTAT Delhi held that tower/ tower material and pre-fabricated buildings/ shelters are covered within the definition of ‘capital goods’ and hence eligible for Cenvat Credit
There is no dispute that the MS items were used for fabricating and installing paint plant within the premises of the appellant. The said paint plant is also integral to the manufacturing activity. After appreciating the facts and applying the decision in the case of India Cements Ltd. (supra), CESTAT hold that the credit availed on MS items has to be allowed to the appellant.
Once duty is paid by assessee treating activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit.
