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...
Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case here is no allegation raised by the department that the appellant is not eligible to avail credit of the duties / taxes paid on the inputs / input services. To put it more clearly, the appellant would be eligible […]
Balkrishna Industries Ltd. Vs Union of India (Rajasthan High Court) It appears quite undisputable that the petitioner had availed the facility of importing goods under advance licences without payment of duty. In some cases such advance licence were invalidated in order to procure raw material duty free from local manufacturers. Raw materials so procured were […]
Interest was not leviable by Commissioner under Cenvat Credit rules as Commissioner, on his own, examined as to whether assessee was eligible to avail and utilize CENVAT credit under rule 11 or rule 3(2) of the 2004 Credit Rules however, assessee had not made any such claim for availing the credit. It was, therefore, not possible to uphold the order passed by Commissioner.
CENVAT credit cannot be denied due to the reason that the invoices were issued in the name of head offices with centralised registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit.
Indian Oil Corporation Ltd. Vs CCE, Panchkula (CESTAT Chandigarh) In this case Department seeks to deny the Credit Credit on the two grounds, namely :- (a) at the time of receipt of capital goods in the refinery where the same had been installed for setting up Nephtha Cracker Plant, the appellant were not owner of […]
High Court has held that the service tax paid on re-insurance would be allowable as input service under the CENVAT Credit Rules, 2004.
Agasti SSK Ltd. Vs Commissioner of Central Excise & Service Tax, Nashik (CESTAT Mumbai) Brief background of this case is that CENVAT credit taken against manufacture of bagasse and press mud during sugar manufacturing process but was reversed at the instance of the Deptt was held to be admissible by the Commissioner (Appeals) in his […]
CESTAT set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons.
Synfab Sales And Industries Ltd. Vs C.C.E & S.T. (CESTAT Ahmedabad) From the plain reading of the above rule 11(3) (i) (ii) it is clear that in terms of Clause (ii) of Rule 11(3) the balance credit shall lapse only if the assessee availed an exemption which is absolutely and exempted which is other than […]
Commissioner of Central Tax Vs Toyota Kirloskar Motors (Karnataka High Court) Conclusion: Since Toyota was an output service provider therefore, it can utilise cenvat credit for payment of service tax on output services. Held: The respondent – M/s Toyota Kirloskar Motors claimed to be manufactures of Multiutility Vehicles (MUV) for passenger cars and parts thereof […]
