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 Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...
Excise Duty : CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between...
Excise Duty : The Tribunal found that the Settlement Commission’s duty calculations did not establish any CVD component for certain advance li...
Service Tax : CESTAT Mumbai held that recovery proceedings and penalty were unsustainable where inadmissible CENVAT credit was reversed before i...
Service Tax : CESTAT Chennai ruled that the BOOT water transmission agreement was a single indivisible works contract and not a trading activity...
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...
The Tribunal found no evidence of concealment since the assessee had transparently disclosed impairment, CENVAT credit treatment, and revenue recognition. It ruled that Section 271(1)(c) cannot be invoked merely because the AO made additions.
CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
The amendment to Explanation 1(d) of Rule 43 of the CGST Rules, 2017, effected vide Notification No. 14/2022 – Central Tax dated 05.07.2022, was prospective in nature, therefore, any claim for ITC made in respect of periods antecedent to the notification could not be sustained.
Delhi High Court denies Airports Authority of India’s petition against the rejection of Rs. 9.34 Cr transitional CENVAT Credit claim, citing failure to submit supporting documents, not just a software glitch.
CESTAT Mumbai sets aside order against Hawkins Cookers on alleged wrongful CENVAT credit of ₹68 lakh, remanding case to adjudicating authority for fresh review.
Rajasthan High Court held that department is under a statutory obligation to refund the amount with interest @12% p.a.. Therefore, rejection of claim of refund vide order dated 04th January 2023, is unsustainable in the eye of law.
CESTAT Mumbai held that appellant is entitled for refund of credit admissible on account of payment of Countervailing Duty [CVD] and Special Additional Duty [SAD] paid after 01.07.2017 [paid after Central Goods and Services Tax].
CESTAT Kolkata held that any salary paid to the Directors of the Company for the service rendered by him as an employee of the company, is outside the scope of service. Accordingly, demand of service tax is not sustainable.
CESTAT Hyderabad ruled that a company can transfer and utilize CENVAT credit between its Central Excise and service tax accounts, citing judicial precedent from the Gujarat High Court.
Refund of CENVAT Credit was permissible on input services used in export, even if the exported output service was not taxable during the relevant period.
