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

Trending Now

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 Kolkata: Private records obtained from residence of employee relied upon by the Revenue cannot be a basis to uphold the serious charge of clandestine clearance - It is settled legal position that charge o...

Excise - Cestat Ahmedabad: Appellant has already made the adequate reversal on account of undertaking trading of goods - In either of the three options given in sub-rule (3) of Rule 6, there is no provisions that if the...

Excise – Cestat Chennai: Cenvat cannot be denied on the basis of - incorrect recipient address, handwritten service provider registration number on the invoice; Helipad Repair and Maintenance services are eligible for C...

Excise – Cestat New Delhi: Reversal of Cenvat credit under Rule 6(3A) requires only the value of the exempted goods removed to be reckoned and not the value of the intermediate goods – Appeal allowed [Order attached]

Excise – Cestat Chennai: Credit availed on bank charges basis bank advice / bank statement cannot be denied unless there is discrepancy in these documents; Denial of Cenvat credit on Chartered Accountant services basis t...

Excise - Cestat Chennai: Credit pertaining to Housekeeping Services cannot be denied alleging that these services are consumed in Mumbai office, as Mumbai office is an integral part of the business of the appellant at Ch...

Excise - Cestat Ahmadabad: The disallowance of Cenvat credit in respect of goods namely steel plates, HR plates, HR coils, MS Bar, MS Beam, MS Joists, GC Sheets, etc as inputs requires reconsideration in light of various...

Excise - Cestat Kolkata: The Appellant has not faulted for its conduct, even if it were to be held that cross utilization of basic Excise Duty credit for payment of E Cess and SHE Cess was prohibited under the Rules – Ap...

Excise - Cestat Gujrat: Appellant is not entitled to claim refund of duty deposited under protest during investigation on ground of limitation, even when demand has not been set aside on merit but only on limitation – Ap...

Excise – Cestat Mumbai: Resolution plan duly approved by NCLT are binding on the Debtor, employees including the Central Government, any State Government or any local authority - As the appeal has already been abated the...

Excise – Cestat Ahmadabad: No duty can be demanded on semi-finished goods/ work in process, lying at the time of debonding of 100% EOU (i.e. during conversion of 100% EOU to normal DTA Unit) as there is no mention of in-...

Excise - Cestat Chennai: Refund claim of inadvertent payment of duty on exempt product is not admissible as appellants produced Cost Accountant and Chartered Accountant’s certificate and not of their statutory auditors -...

Excise - Cestat Ahmedabad: Assessee is entitled to Cenvat Credit on GTA services if sale is on FOR, and freight was not separately charged to the customer – Matter remanded back for verification [Order attached]

Excise – Cestat Kolkata: Cenvat credit can be availed on steel and iron materials utilized for manufacture of Sponge Iron by applying the user test principle – Appeal allowed [Order attached]

Service tax – Cestat Ahmadabad: Once the penalty is imposed on the partnership firm, it’s partner cannot be imposed penalty separately – Appeal alowed [Order attached]

Excise – Cestat Kolkata: Different units to be regarded as one factory if all excisable goods are manufactured in the same premises even when there are separate registration – Hence, balance Cenvat credit of capital goo...

Excise - CBIC issued instruction on pre-deposit payment method for cases pertaining to Central Excise and Service Tax - Appels under GST provides with option of payment of admitted amount and pre-deposit through electron...

Excise - CBIC issued Circular on mechanism for implementation of additional basic excise duty @ Rs.2 per litre levied on sale of unblended motor spirit (commonly known as petrol)¬ – [Circular attached]

Excise - Mumbai Cestat: Refund of balance amount of Cenvat Credit due to business closure is allowed – Post settlement of liability vide Form SVLDRS-, interest demand cannot be adjusted against the refundable amount – Ap...

Excise – Cestat Kolkata: Cenvat Credit allowed on inputs or input services and there is no requirement of establish one-to-one correlation for manufacture of goods or for provision of services – Appeal allowed [Order att...

‹ Previous Page Next Page ›

Short Reels

Linkedin (English)

Instagram (Hindi)

News Updates

Get complete access to news updates - @299 + GST for 6 months / @499 + GST for 1 Year

Get in Touch

info@taxrealtime.in

+91 7291044154

+91 7849813442