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...
Parts in issue herein have been used for smooth and efficient functioning of machinery which has been used for manufacturing Sugar and Molasses and therefore there is no reason not to allow Cenvat credit
Alkem Laboratories Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Rule 5 of the Cenvat Credit Rules prescribes that if for ‘Any reason’ the use of the said credit is not possible, the manufacturer or provider of the output service shall be allowed refund of such amount. The sole reason for denying the refund claim is […]
The assessee is entitled to avail Cenvat Credit in respect of inputs and packaging material used in manufacturing of trial batches of medicament.
Calcutta High Court held that order passed without considering statements recorded under section 108 of the Customs Act which are not retracted is liable to be interfered.
CESTAT Delhi held that appellant is not involved in the arrangement/ facilitation of the supply of service and hence the appellant is not intermediary. The service provided by the appellant qualify for export and accordingly refund admissible under rule 5 of the Cenvat Credit Rules, 2004
CESTAT Mumbai held that notification no. 27/2012/CE (NT) dated 18th June 2012 for operationalizing of rule 5 of CENVAT Credit Rules, 2004 include debiting of the claim amount before submission of application for the same. Refund rejected for failure to furnish proof of the availability of credit till the date of write off.
CESTAT Mumbai held that order passed without considering evidence relating to availment of depreciation under the Income Tax Act is liable to be quashed.
CESTAT Delhi held that the intermediary does not include the person who supplies such goods or services or both on his own account. Thus, the person supplying the main supply on principal to principal basis cannot come within the ambit of “intermediary”.
Jaisawal Neco Industries Ltd Vs Principal Commissioner of Central Tax & Central Excise (CESTAT Delhi) The issue involved in this appeal is whether the provisions of Rule 3(5)(B) of CCR, 2004 are attracted in case of making a general provision in the books of account for slow moving/non moving inventory, without reducing the value of […]
Circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011.
