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: Transfer of complete closing balance of Cenvat Credit to GST regime is not mandatory and only admissible ITC is to be transitioned – There is no error in carrying forward part Cenvat Credit bal...

Excise – Bombay High Court: As majority of job workers accepted the job work manufacturing of the fabrics from Yarn were undertaken, there is no evidence to prove clandestinely removal of the yarn from factory: Revenue A...

Excise – Supreme Court of India: Question regarding eligibility of refund of excise duty on goods returned to factory as scrap – Held that valuation of scrap by Department basis market survey report at the rate of Rs.8 t...

Excise- Cestat Ahmedabad: Time limit for filing refund for the quarter end viz. April 2012 to June 2012 shall be 1 year after completion of the quarter, as per section 11B - Hence, refund was filed within 1 year from the...

Excise – Cestat Ahmedabad: A simple act of crushing and powdering cannot be taken to be synonymous with creation of a new product, hence the activity does not amount to manufacture – Impugned Order demanding duty is set...

Excise - Cestat Allahabad: Mandatory pre-deposit u/s 35F of Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under the CGST Act – Even "Output Tax" under GST could not be equat...

Excise - Calcutta High Court: There is no bar on availment of Cenvat Credit where concessional duty has been paid under Notification No. 12/2012-Cus – Revenue appeal dismissed [Attached order dated 5 September 2022]

Excise - Cestat Delhi: Cenvat Credit is eligible on inputs used for production of electricity which is transferred free of cost to its sister unit - Appeal dismissed [Attached order dated 6 September 2022]

Excise – Calcutta High Court: Question whether excess credit availed by showing higher stock consumption in stock account as compared with ER-6 return - Held that Inter unit transfer of raw material in the stock account...

Excise – Cestat Ahmadabad: Cenvat Credit is not mandatorily to be availed for claim of rebate in terms of Notification No. 39/2001-CE – Cenvat Credit “available” means the Cenvat credit taken and available in the credit...

Excise - Cestat Kolkata: Clandestine clearance of goods is a serious charge and cannot be made on presumptions and assumptions and the onus lies on the Revenue to prove it with some evidence, which has not been done in t...

Excise-Cestat Kolkata: No reason to deny the refund of Cenvat Credit as the Appellant has availed drawback of only the customs duty portion and not of excise duty - Appeal allowed and remanded back for other issues [Atta...

Excise – Cestat Kolkata: Since Cess is not a duty of excise, the provisions of Section 11B of the Central Excise Act would not apply; Refund allowed: Appeal allowed. [Order Attached dated 02 September 2022]

Excise – Cestat Bangalore: As L&T worked as Commission Agent for sales and got a fixed percentage of the sales turnover, the activity is not Input Service – No Cenvat Credit is allowed of Service tax paid on the sales co...

Excise- Cestat Hyderabad: Having delayed in providing the data, the appellant cannot profit from its own inaction and now argue that the demand is time barred – However, as the loss is within the prescribed limit of 1%,...

Excise - Cestat Ahmedabad: Merely relying on statement of Partner Appellant and Broker of accepting evasion of duty without any corroborative evidence found by Revenue, clandestine manufacture and clearance of goods by t...

Excise – Cestat New Delhi: Issue of reversal of Cenvat Credit on account of clearance of exempted goods to its sister unit – Held that as Respondent have already reversed the proportionate Cenvat credit in terms of Rules...

Excise - Cestat Hyderabad: HR Sheets/ Coils and welding electrodes used within the factory of the Appellant qualify as ‘inputs’ and accordingly Cenvat is eligible [Order attached - dated 30 August 2022]

Excise – Cestat Ahmedabad: As it was already held that documentary evidence recovered from appellant broker are not sufficient to hold that the manufacturers have cleared the goods clandestinely, now penalty cannot be le...

Excise - Punjab & Haryana High Court: Revenue is bound to adjudicate SCN in the prescribed time limit – Matter under SCNs put into call book leading to inordinate delay in adjudication, is not sustainable - Petition allo...

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