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 New Delhi: The liability to pay presumptive amount of reversal under Rule 57CC arises only for final product and not for waste; Duty cannot be demanded on the parts of the old plant, as these are not manu...

Excise – Cestat New Delhi: As no reasonable explanation in the impugned order and also in the previous order of this Tribunal were there, whereby the clandestine removal of finished goods been alleged, hence no penalty...

Excise – Cestat New Delhi: As the appellant had purchased the entire unit, as is clear from the MOU itself and the agreement for transfer is for entire industrial property, which comprised plant and machinery also, hence...

Excise – Cestat Mumbai: Wherever the assessee is liable to pay lesser amount than agreed price as a result of a price variation clause in the agreement on account of liability to “liquidated damages”, irrespective of whe...

Excise - Cestat New Delhi: Since the order of confiscation of goods has already been set aside, the amount of redemption fine as was deposited by the appellant became revenue deposit with the department – Interest allowe...

Excise - Cestat Ahmedabad: Without providing relied upon and non-relied upon documents, impugned order was passed confiscating the goods, confirming duty demand and imposition of penalty - The entire procedure followed b...

Excise - Cestat Ahmedabad - Retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders [Order attached 03 October 2022]

Excise-Cestat - New Delhi - Utilisation of Cenvat credit instead of cash for payment of duty for goods cleared under concessional rate is a minor breach – The situation is also revenue neutral as refund would be allowed...

Excise: Cestat New Delhi – Clandestine sales of finished goods cannot be alleged in respect to demand which have been accepted by the Income Tax Authority, as income from other sources (property dealing) – As Clandestin...

Excise – Calcutta High Court: Commission paid by the respondent to the commission stockist is included in the assessable value of the goods on which excise duty has been paid by the respondent on the final products – Cen...

Customs – Cestat Mumbai: Mild steel (MS) ingots have industrial significance only as ‘waste and scrap’ which is the feedstock for melting in furnaces, therefore it falls under the tariff item 7208 4900 and not 7208 2510:...

Excise - Cestat Mumbai: Process of slitting jumbo rolls does not amount to manufacture within the meaning of section 2(f) of Central Excise Act, 1944: Appeal allowed. [Order Attached 29 September 2022]

Excise – Cestat New Delhi: At the time when the search was conducted on 04.08.2008, rule 17(2) had not been amended and the amended rule 17(2) cannot impose duty at a higher rate with retrospective effect – Revenue appea...

Excise: Cestat New Delhi: Information obtained from Pen drive cannot be taken as an evidence to allege removal of excisable goods without paying central excise duty - Without following the mandatory requirement under Sec...

Excise – Cestat New Delhi: Any amount deposited during investigation, whether under a direction or voluntarily, has to be treated as pre-deposit, and the same is neither hit by limitation nor by the clause of unjust enri...

Excise - Cestat New Delhi: Cenvat credit eligible to Appellant on GTA services as Service tax has been deposited by Supplier on its freight element and it is immaterial as to who deposited the Service tax; Cenvat credit...

Excise – Cestat Kolkata: Non-maintenance of separate accounts for dutiable and exempted goods would not result in loss of substantive right to avail the option of reversing proportional credit and such non-compliance is...

Excise – Cestat Mumbai – PepsiCo has made substantial compliance with the circular of 2010 by reversing the CENVAT Credit on the inputs used in respect of the broken glass bottles - CENVAT credit scheme is a refined form...

Excise - CESTAT Ahmedabad: Service tax on Repair and Maintenance with regard to category of nozzles is payable after 16.05.2005; Not being aware of the law cannot be an excuse for non-payment of tax - Penalty under secti...

Excise – Cestat New Delhi: Making of the base lacquer and colour solution of nail polish renders which makes the product marketable is subject to are based exemption [Order attached dated 19 September 2022]

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