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

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Excise / VAT / CST

Excise – Cestat New Delhi: Any amount deposited as a pre-deposit for maintaining the Appeal has to be refunded and the provisions of section 11B will not be applicable – If refund is not made within three months from the...

Excise – Cestat Kolkata: Merely basis third party’s statement without cross examination, demand cannot be made as there is no other evidence in the impugned order to show that the Appellant has willfully suppressed the f...

Excise – Cestat Ahmedabad: Non-transfer of unutilized cenvat credit is as good as reversal of Cenvat, hence refund cannot be rejected on ground of Cenvat is not debited from the account – Appeal allowed [Order attached]

Excise – Jharkhand High Court: For claim for rebate of duty, the period of limitation prescribed under Section 11B shall have to be applied and applicable – Current refund claim being filed after 1 year hence are time ba...

Excise – Cestat Kolkata: Insistence of penalty from the Accountant, when the main party has settled the issue under SVLDRS, defeats the spirit of the scheme itself, hence penalty imposed on the Accountant, is set aside –...

Excise – Cestat Mumbai: Cenvat Credit of ‘insurance service’ paid on premium for continuation of medical cover for retiring employees under the special scheme is a Input Service and hence credit is allowed – Appeal allow...

Excise – Cestat Mumbai: Bought-out items received at the site and used in the erection of boilers are not liable to be added to the assessable value of boilers as these were not even brought into the premises of appellan...

Excise – Cestat Chennai: Appellant has to be given an option to pay 25% penalty if they are paying duty along with interest within 30 days of receipt of the order – Appeal allowed partly [Order attached]

Excise – Cestat New Delhi: Entries in a Note Book recovered from the premises is not a reliable piece of evidence, statement of Transport Company employee is not admissible evidence, as he was not produced for cross exam...

Excise – Calcutta High court: As the appellant approached the authority and filed the requisite Industrial promotion incentive application in a manual format on 04.11.2012, it would be incorrect to state that the appella...

Excise – Cestat New Delhi: As Central Excise duty was not collected in addition to the sale price, in claim of Area based exemption, the appellant shall be entitled to benefit of calculation of duty on cum-duty-price - A...

Excise – Cestat Ahmedabad: Since the appellant does not have ISI certification to conform the BIS Standard, the appellant is not eligible for SSI exemption in respect of power driven pumps - Appellant is entitled for cum...

Excise – Bombay High Court: Revenue to liable to pay interest from the date of expiry of three months of date application for refund and not from the date on which the subsequent Appellate Order of refund is made – Appea...

Excise – Supreme Court of India: Rebate claims are also governed by section 11B even if there is no reference to Section 11B either in Rule 18 or in the notification dated 06.09.2004 on the applicability of Section 11B –...

Excise - Cestat Mumbai: Pressmud, bagasse and boiler ash, generated during the manufacturing of sugar/molasses are agricultural waste or by product and hence no duty can be demanded – Appeal allowed [Order attached]

Excise – Cestat New Delhi: Pursuant to the sanction order, refund of interest is eligible at the rate of 12% from the date of seizure of currency fixed in Bank account and not from 3 months after the date of application...

Excise – Cestat Ahmedabad: Appellants were rightly imposed the penalties as they helped in availing fraudulent Cenvat credit by issuing cenvatable invoices without supply of goods – Appeal dismissed [ Order Attached]

Excise – Cestat Hyderabad: The place of removal referred to Central Excise Valuation Rules, clearly indicates, that the place of removal refers to only the sellers premises – Cost of transportation from the place of remo...

Excise – Cestat Mumbai: Bagasse or pressmud or boiler ash are by-products and merely emerge as waste or residue while manufacturing sugar and molasses from sugar cane, hence no duty can be demanded – Appeal allowed [Orde...

Excise – Cestat New Delhi: Buyer’s premises can never be, by any law, can be called as the place of removal of excisable goods - Freight charges are not includible in the assessable value those being separately charged i...

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