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...
CESTAT Kolkata reduces penalty in Mittal Iron Foundry case, stating clandestine removal claims lack corroborative evidence.
In Kancor Ingredients Ltd vs Commissioner (CESTAT Allahabad), the court rules that accumulated Cenvat Credit refund is valid for goods exported without a bond.
CESTAT Allahabad quashes service tax demand on Indus Valley Partners, ruling classification based on non-existing provision is bad in law.
CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.
Explore the CESTAT Kolkata verdict on CENVAT Credit for steel items. Detailed analysis, rulings, and implications.
Read about the Supreme Court’s decision on whether labelling containers qualifies as ‘manufacture’ for CENVAT credit under the Central Excise Act. Detailed analysis and conclusion provided.
CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.
Commissioner of Central Excise Vs Gautam Ship Breaking Ind. Ltd. (Gujarat HC): Interest not chargeable on Amount of MODVAT credit, which was lying unutilized and which has been ordered to be reversed
CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under Central Excise Act, 1944. This Act applies to whole of India but not beyond. When Central Excise Act itself does not extend outside India, neither will CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail benefit of CENVAT credit.
Gujarat High Court decision allows CENVAT credit for welding electrodes and rail line materials used outside factory premises. Detailed analysis provided.
