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Excise Duty - Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...
Read MoreExcise Duty - In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given....
Read MoreExcise Duty - Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?...
Read MoreExcise Duty - 1. Whether applicable rate of interest for delayed payment under Section 11AA of the Central Excise Act, 1944 is the one prevalent during period(s) of delay? 2. Whether it is justified to levy penalty under Section 11AC of the Excise Act, when the Returns filed by the Assessee clearly indicated the duty amount payable but not paid?...
Read MoreExcise Duty - The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claim refund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date of export....
Read MoreExcise Duty - The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad. ...
Read MoreExcise Duty - The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in di...
Read MoreExcise Duty - RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to complete his three year probation period. Can a Member of the Tribunal be sent home just like that? The answer, unfortunately is, `YES'....
Read MoreExcise Duty - Believe it, 90 per cent of the appeals filed by the Customs, Central Excise and Service Tax Department of our nation against assessees, who had received a favourable order at the lower level, have been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore during the year 2008. Out [&h...
Read MoreM/s Varun Beverages Limited Vs. CCE&ST (CESTAT Delhi) - Various goods on which the Revenue seeks to collect Excise duty are all, admittedly, products incidentally arising during the manufacture of finished goods on which in any case, the appellant is discharging duty. These scrap material are not emerging due to a process of manufacture. Hence, they do n...
Read MoreM/s Jet king Info train Ltd Vs. CC Delhi-I (CESTAT Delhi) - Notification No. 12/2003 provides for exemption of Service Tax for so much of the value of all taxable services, as it is equal to the value of goods and materials sold by the service provider to the recipient of service from the Service Tax leviable therein under Section 66 of the Act, subject to t...
Read MoreM/s. A.B. Hotels Ltd. Vs. CST (CESTAT Delhi) - The Delhi bench of the CESTAT, on Monday, held that service tax is payable on the amount received for providing Common facilities under the head renting of immovable property through the same was received under a separate agreement. ...
Read MoreM/s China Eastern Airlines Vs CST (CESTAT Delhi) - The dispute in the present appeal is relating to their liability to pay Service Tax on Passenger Service Fees (PSF) and other taxes (international taxes) collected by the airlines as part of consideration when the tickets are issued to the passengers....
Read MoreC.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi) - Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payme...
Read MoreCircular No. F.No.01/05/Circular /CESTAT /2015 - (11/07/2017) - Hon'ble High Court of Delhi on 23.5.2017 has passed an interim order in W.P. No. 4551/2017 and accordingly, the demand of 10% additional mandatory deposit over and above the amount deposited before Commissioner (Appeals) is stayed till further orders. The circular dated 27.4.2017 issued by this offi...
Read More01(05)/ Circular/ CESTAT/ 2017 - (27/02/2017) - All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....
Read MoreM/s Varun Beverages Limited Vs. CCE&ST (CESTAT Delhi) -
M/s Jet king Info train Ltd Vs. CC Delhi-I (CESTAT Delhi) -
M/s. A.B. Hotels Ltd. Vs. CST (CESTAT Delhi) -
M/s China Eastern Airlines Vs CST (CESTAT Delhi) -
C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi) -
M/s. Hindustan Petroleum Corporation Ltd. Vs. CCE (CESTAT Delhi) -
CCE-Kutch (gandhidham) Vs Almac Enterprise (CESTAT Ahmedabad) -
CCE Vs. M/s Shri Banke Bihari Ispat Pvt. Ltd. (CESTAT Delhi) -
Mumbai Police Vs. Commissioner of Service Tax (CESTAT Mumbai) -
M/s Ricela Health Foods Ltd. Vs CCE (CESTAT Delhi) -
