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...
CESTAT Delhi held that one to one co-relation is not required for taking Cenvat credit under Rule 3 of CCR. Once credit have been rightly taken, there is no restriction in use of such credit for payment of either central excise duty or service tax or any other specified tax liability.
CESTAT Mumbai held that exemption from basic excise duty vis-à-vis discharge of automobile cess effaces coverage of rule 6 of CENVAT Credit Rules, 2004 (CCR, 2004).
CESTAT Delhi held that once the services in question have already been settled to be the eligible input services, the Cenvat credit thereof cannot be denied to the assessee.
Bombay High Court held that denial of cenvat credit to the telecom communication companies on towers used to rendering telecommunication service is sustained. However, duty demand of ineligible cenvat credit issued beyond the period of limitation as the issue was a debatable issue.
CESTAT Ahmedabad held that duty was paid on the clearance value on which demand was raised. Accordingly as duty was paid demand under rule 6(3)(i) of Cenvat Credit Rules 2004 unsustainable.
Jansons Textile Processors Vs Commissioner of Central Excise & ST Salem (CESTAT Chennai) The facts of the matter are that appellants are manufacturers of cotton textile fabrics and made ups. They were clearing some of the final products on payment of duty as per Notification No.29/2004-CE and claimed exemption under notification No.30/2004-CE on other products. […]
CESTAT held that giving options for availing a particular option is procedural requirement and on failure of same, assessee cannot be deprived of choosing any of option available in Rule 6(3)
Assessee is legally entitled for cash refund of accumulated & unutilized Cenvat credit of Education & Secondary and Higher Education Cess as per Rule 3 of Cenvat Credit Rules, 2004
On the plain reading of Rule 11 (3) (i) (ii), it is clear that as per sub-clause (2), the credit shall be lapsed only if the exemption under the Notification is absolute that means in case of conditional Notification the provision of lapsing of credit will not apply.
Wearit Global Ltd. Vs C.C.E. (CESTAT Delhi) In the present case the appellant has opted for exemption as per the Notification No. 30/2004-CE where the exemption is conditional. As per Rule 11 (3)(ii) CCR, Cenvat Credit balance will lapse only if the product is exempted absolutely under Section 5A of Central Excise Act. But since […]
