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

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GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

Excise / VAT / CST

Excise - Cestat Ahmedabad: Even though Appellant availed Cenvat credit but in compliance of Rule 6(3), they reversed the credit which will amount to non-availment of credit, hence there is no violation of any condition –...

Excise – Cestat Ahmedabad: This Tribunal being under the jurisdiction of Hon’ble Gujarat High Court, judgment of M/s. Maize Products is more relevant and binding than any other judgment – Revenue appeal dismissed [Order...

Excise – Cestat Ahmedabad: Supply of medicaments to Government Institutions wherein, on the package it is mentioned ‘NOT FOR SALE’ and no retail price printed, is not liable to be governed by Valuation Provision of Secti...

Excise – Cestat Ahmedabad: Appellant being maintaining separate record for cenvatable and non-cenvatable inputs, in case of demand under Rule 6(3) for the amount 5%/ 10%, is made, the appellant became entitle to take cre...

Excise – Cestat Ahmedabad: Refining used/waste oil procured from market and removal of moisture, carbon and other impurities, does not amount to manufacture – As the issue is interpretational in nature and therefore dema...

Excise – Himachal Pradesh High Court: Cenvat credit allowed on capital goods as Respondent had never used the same for any manufacturing activity, even though Respondent filed declaration for using the goods into manufac...

Excise - Cestat Ahmedabad: Non-obtaining ISD registration will not disentitled the assessee from availing the Cenvat credit - ISD registration is a procedural requirement, even if there is a lapse of non-obtaining the re...

Excise – Cestat Kolkata: Appellant being a bonafide purchaser of goods and made payments by cheque is a proof of his bona fide, hence Cenvat Credit is allowed - It would be unreasonable and unrealistic to expect the buye...

Excise – Cestat New Delhi: Appellant allowed refund of Cenvat Credit transitioned to GST regime vide TRAN-1, as credit has been accumulated due to exports - Bar of limitation is not applicable for refund under section 14...

Excise – Cestat New Delhi: The specific request of appellant to cross-examine was declined - Any findings solely based upon the statements cannot be confirmed unless those statements have stood the test of Section 9(D) –...

Excise – Cestat Mumbai: Cenvat Credit available on Steel tubes, M.S. Wire, SS Welding Tube, Alloy Steel, Pipe, H.R. Steel Pipe, chain, M.S. Slate, H.R. Steel Coil, Link outer etc. as they are used for smooth and efficien...

Excise – Cestat New Delhi: General provision created for non/slow moving inventory won’t require reversal of Cenvat Credit as it was not fully or partly written off in the books of account against any specific asset – Ap...

Excise – Cestat Ahmedabad: As the Notification in which rate of duty was revised downward were not offered for sale by the Directorate of Publicity and were put on the CBEC website on the next date around 11:45 hours on...

Excise – Cestat Kolkata: Credit Credit availed on Air travel service is allowed as it was used for the furtherance of the business; Exemption of Work Contract Service is applicable to individual/partnership firm and Hind...

Excise – Cestat Mumbai: Unusable waste/residue generated during the manufacturing process cannot be considered as goods manufactured by the appellants and cannot be considered as exempted goods, hence provisions of Rule...

Excise – Madras High Court: Though the original issuance of the SCN may be in terms of the directions of the writ Court, but as the Original Order was itself set aside, hence consequential SCN would be without any author...

Excise – Cestat Ahmedabad: Once the duty was paid by the supplier even though the same was payable or otherwise exempted, Cenvat Credit of the duty paid cannot be disputed at the end of the recipient – Appeal allowed [Or...

Excise – Cestat Kolkata: There is no provisions for reversal of any credit in case of clearance of waste and scrap and/or, their non-return from the job worker’s premises, hence no reversal of Cenvat Credit required – Ap...

Excise – Cestat New Delhi: If the amount deposited prior to adjudication has not been adjusted at the adjudication stage nor at the stage of settlement under SVLDR Scheme, the said amount is the amount lying with the Dep...

Excise – Cestat Ahmedabad: General scrap of packing material and of old and used capital goods which are cleared cannot be considered as scrap arising out of the manufacture of scrap and scrap generated - Hence such gene...

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