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...
Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund […]
The issue that arises for consideration is that whether the appellants are eligible to avail Cenvat credit on the service tax of commissions paid to commission agents in regard to sales promotion of their products. At the time of hearing, the learned counsel Shri M.N. Bharathi submitted that the department has denied the credit alleging that it is post manufacturing activity.
Nothing in the CCR prohibits an assessee from following Rule 6(2) of the CCR in respect of the inputs and input services where it is feasible to maintain separate records and follow Rule 6(3A) of the CCR in case of such inputs or input services where it is not feasible to do so.
MMD Heavy Machinery (India) Pvt. Ltd. Vs The Assistant Commissioner (Madras High Court) The case of the petitioner in the present writ petition is that the petitioner had shut down its factory in Ambattur, Chennai in Tamil Nadu and shifted to Sri City, Andhra Pradesh during June 2016 much prior to implementation of GST. At […]
Hindustan Coca-Cola Beverage Pvt. Ltd. Vs Union of India and others (Bombay High Court) From a perusal of the show cause-cum-demand notice dated 09.05.2019 it is seen that according to respondent No.3, information was received that petitioner was engaged in the business of manufacturing and supply of various beverages and packaged drinking water. Petitioner supplied […]
Since assessee had exercised option in terms of Rule 6(3)(ii) of the Cenvat Credit Rules and once this fact was established from the materials on record, there could be no demand in terms of Rule 6(3)(i) of the Cenvat Credit Rules and also nowhere it was mentioned that an assessee should pay any amount higher than that of the actual amount calculated under the procedure prescribed under Rule 6(3A) of the Cenvat Credit Rules.
Explore the case of Solvay Specialities India Pvt Ltd vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad). Detailed analysis of Cenvat Credit eligibility for Group Insurance Services, referencing legal precedents and judicial interpretations.
Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting […]
Get insights on Cenvat credit availability for workmen compensation insurance policy. Explore the CESTAT Hyderabad order and legal perspectives on the matter.
Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) Service in question i.e. renting of immovable property is very well covered in ‘means’ as well as ‘includes’ clause of the definition of the input service as given under Rule 2 (I) of Cenvat Credit Rule, 2004. This Rule allows Cenvat Credit of all such […]
