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 : A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat...
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 held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Goods and Services Tax : When the return is filed in the Telangana Portal and credit got transferred on the same day to Maharashtra portal, the department ...
Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service ta...
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...
Legal battle between Ambica Engineering Works and C.C.E. & S.T. in light of alleged misapplication of Exemption Notification No. 6/2022-CE and penalty imposed under Rule 25 and Section 11AC.
The CESTAT Ahmedabad rules in favor of Sabic Innovative Plastics India Pvt Ltd, allowing CENVAT credit for Management Consultancy Services and halting enforcement of demand notice.
CESTAT Ahmedabad’s verdict on C.C.E. & S.T vs. Shreno Limited case regarding excise duty demand under Rule 6(3) of CCR when CENVAT credit is reversed on common input services for exempted steam.
Explore the Kanade Anand Udyog vs. CCE Thane case, highlighting the denial of Cenvat credit on capital goods. Detailed analysis and verdict discussed.
CESTAT Ahmedabad held that suo moto re-credit duly allowable as eligibility of cenvat credit on outward transportation has attained finality and decided in favour of the appellant.
Interest was not payable accumulated CENVAT credit lying unutilized as in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004, assessee was free to take back the credit of not sanctioned / partially sanctioned refunds.
CESTAT Mumbai held that in case of premature availment of cenvat credit on capital goods the recovery proceedings under rule 14 of CENVAT Credit Rules, 2004 (CCR, 2004) would not sustain and only interest liability will arise.
CESTAT Ahmedabad held that services related to pollution control of the factory is covered within the term ‘input services’ as per rule 2(l) of Cenvat Credit Rules, 2004 and hence eligible for cenvat credit.
CESTAT Mumbai held that prior to amendment i.e. till 31.03.2008 CENVAT Credit on outward transportation from the ‘place of removal’ is admissible. As entire period of dispute is pre-amendment, CENVAT Credit available and demand unsustainable.
In this case study, explore the implications of the CESTAT’s ruling that a refund claim for CENVAT credit cannot be denied for failure to justify inability to utilize it
