Excise, VAT & CST Case Laws, CENVAT Rulings & Updates | Taxrealtime

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Karnataka High Court: GST authorities can use material collected by other commissionerates, especial... Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restriction... Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, n... Karnataka High Court: Concessional benefits for exports not available when goods sent to third party...

Excise / VAT / CST

UP VAT - Allahabad High Court: Mere pendency of SLP does not suspend operation of High Court’s judgment; in absence of stay, refund directions must be implemented [Order attached]

VAT - Orissa High Court: dismisses BSNL’s Writ, Upholds Delegate’s Competence under Section 23(4); Clarifies Statutory Appeal Remedy Cannot Be Bypassed; Liberty Granted to Pursue Appeal [Order attached]

Excise - CESTAT New Delhi: Interest paid on delayed CVD/SAD payment under EPCG is not refundable, since it never accrued as a right under existing law [Order attached]

Excise – Cestat Allahabad: Refund of interest on pre-deposit shall be paid from the date of filing appeal and not from the date of pre-deposit – Appeal dismissed [Order attached]

Excise – Cestat Chennai: Once the credit entry was reversed, it is as if the CENVAT credit was not available, hence there is no liability to pay interest and the question of imposition of a penalty does not arise – Appe...

Excise – Cestat Chennai: The interest provisions of Section 11BB are attracted “automatically” for any refund sanctioned beyond a period of three months – Appeal allowed [Order attached]

Excise – Cestat Ahmedabad: Ocean freight is not liable to service tax appellant have paid the service tax on the ocean freight along with interest, Appellant is entitled for refund thereof along with interest and interes...

Excise – Cestat Allahabad: Without challenging the Tribunal's direction to pay the interest to Appellate at appropriate forum, Department now cannot challenged the same at adjudication – Revenue appeal dismissed [Order a...

Excise – Cestat Chandigarh: When process undertaken by the assessee does not amount to manufacture, even then the CENVAT credit is admissible if such inputs are cleared on payment of duty – Appeal allowed [Order attached...

Excise – Cestat Chandigarh: Nothing emerges from the impugned order that the appellant have not filed the requisite returns with intent to evade the payment of tax; Imposition of penalties is not sustainable – Appeal all...

Excise – Cestat Ahmedabad: Issue of allowance of interest on exports till the utilization of credit - Held refund claim prima facie appears to be the amount out of the fresh credit availed after the utilization of transf...

Excise – Cestat Chandigarh: If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refunds already granted - As the Appellants have not made out...

Excise – Cestat Chennai: CENVAT Credit Rules includes capital goods in the definition of ‘inputs', refund allowed of CVD and SAD paid on import of capital goods under EPCG scheme – Appeal disposed [Order attached]

Excise – Cestat Chandigarh: Refund claim on account of Education Cess and S&H Education Cess paid through PLA is admissible – Appeal allowed [Order attached]

Excise – Cestat Ahmedabad: Cenvat Credit is available on renting of immovable of property even though the warehouse located outside the factory premises but the same is in relation to the manufacture of the final product...

Excise – Cestat Mumbai: Duty amount paid in excess is refundable, however in the absence of proof of the burden of duty being not passed on to any other person, refund is credited to the Consumer Welfare Fund – Appeal di...

Excise – Cestat Ahmedabad: Amount paid under protest was without authority of law and cannot be treated as tax but revenue deposit only- Section 11B has no application to revenue deposit made during investigation – Refun...

Excise – Cestat Kolkata: It is permitted to adjust excess payment of duty, if any, against the demand on the subsequent months; No provision that the adjustment must be made immediately after the next month – Appeal all...

Excise – Cestat Allahabad: Revenue has no authority to retain amount deposited under-protest as it would be in violation of Article 265 of the Constitution; Statutory limitation period prescribed under Section 11B is not...

Excise – Cestat Allahabad: Appropriation of refund claim against disputed pending customs appeals is not sustainable in law as the demands in those cases have not reached finality – Revenue appeal dismissed [Order attach...

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