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 : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...
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...
Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...
Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...
Service Tax : CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...
Excise Duty : Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key ...
Excise Duty : In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess ...
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...
Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed any Cenvat inputs […]
Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) Since the GST regime has done away with the ST 3 return, there remain no provision in GST system to reflect the refund claim in the CENVAT credit balance. The only option was to show its reversal in the Books of accounts. Such […]
Nava Bharat Ventures Limited Vs The Commissioner of Central Excise Customs & Service Tax (CESTAT Hyderabad) Rule 15 (Confiscation and penalty) of CENVAT Credit Rules, 2004 provides for imposition of penalty if CENVAT credit has been wrongly availed which allegation must be made in the show cause notice with a proposal to recover such wrongly availed […]
Service Tax demand was quashed as inclusion of turnover of Manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate since for the entire remaining activities of the Puducherry manufacturing unit, the centralized service tax registration at Bangalore was applicable, which was as a SERVICE PROVIDER as well as an INPUT SERVICE DISTRIBUTOR.
Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (Karnataka High Court) No cenvat credit on outdoor catering service availed by assessee-employer for providing food and beverages in factory canteen Conclusion: Services received by assessee in the capacity of employer for providing food and beverages in the canteen maintained and run in the factory […]
CESTAT held that in a case where the assessee is a manufacturer of dutiable goods as well as exempted goods and it is impractical to maintain separate accounts of common inputs used in manufacture of dutiable goods and exempted goods the only practical way of maintaining accounts is by corresponding credit and debit entries, reversing proportionate amount of cenvat credit.
Bharat Coking Coal Ltd. Vs Commr. of Central Excise & S. Tax (CESTAT Kolkata) The issue before us is whether credit is available on Coal Handing Plant (CHP), which has been set up by the appellant for evacuation of coal from its mining premises. Purpose of setting up of the CHP is to load the […]
Sunrise Containers Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the legal case was filed by the Distiller’s Association of Maharashtra which consists of many member manufacturers. Therefore, the beneficiary of the outcome is not only the appellant but all the members which means that the service was availed by all […]
Jai Balaji Industries Limited (Unit IV) Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata) When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital […]
CESTAT, Ahmedabad held that the Product Recall Policy expenses is born for the purpose of security of the goods and for this reason the service falls under the definition of input services and is therefore, eligible for CENVAT Credit.
