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: Expenditure of dredging service were exclusively incurred for appellant for construction of navigation channel and hence entitled for Cenvat Credit on such input service, even if is not for the...

Excise – Cestat New Delhi: Issue of selling goods at a value lower than the normal price charged to the independent buyers – Held that in order to invoke the valuation provisions it has to be proved that the appellant an...

Excise – Cestat Chennai: Goods cleared under Notification No.30/2004 without payment of duty is optional payment without duty and it cannot be said that these fall within the definition of ‘exempted goods’ – Hence, Cenva...

Excise - Cestat Kolkata: As the entire demand along with interest was paid by the Appellant before issuance of show-cause notice and there is no evidence of having committed fraud, collusion or suppression of facts, henc...

Excise – Allahabad High Court : Issue of remission of duty on destroyed goods – Held that the loss was within the tolerable limit of 2%, also Brown Sugar not being marketable goods, duty is not payable: Petition allowed....

Excise – Cestat Ahmedabad: Credit is admissible on Input and Input service used in the manufacture of job work goods; Common Cenvat Credit attributed to Trading of Goods on High Seas Basis were already reversed by Appell...

Excise – Cestat Allahabad: Appellant was merely Director on papers and was only providing space in his residence to store the documents without any knowledge that this relates to clandestine production of excisable goods...

Excise – Cestat Mumbai: Showing the refundable amount on ‘expenses side’ of Profit & Loss account does not mean that incidence of tax is passed – Unjust enrichment is not even applicable on amount deposited in the course...

Excise – Cestat Kolkata: When Cenvat credit stand utilized for payment of duty on the final product, there is no requirement of reversal of the said credit even if the activity does not amount to manufacture - Appeal all...

Excise – Cestat Kolkata: Cenvat credit allowed on the group insurance policies for employees covered under ESIC Act and Factories Act - Appeal allowed [Attached order dated 23 August 2022]

Excise – Cestat Chandigarh: Diversification of production capacity by adding new machines, without setting up a new unit, cannot be a ground to deny the benefit of area based exemption: Appeal allowed [Order Attached dat...

Excise – Cestat New Delhi: Interest shall be payable u/s 35 FF from the date of deposit till the date of grant of refund @ 12% p.a., even if deposited during investigation/ audit: Appeal allowed [Order Attached dated 22...

Excise – Cestat New Delhi: Gold and silver unit was availing the benefit of the area based exemption before the transfer took place to Respondent, therefore they are eligible for the benefit of the exemption: Appeal dism...

Excise – Bombay High Court: Encashment of Bank Guarantee by Revenue before the expiry of the statutory period available for filing an appeal is a breach of CBIC Circular and various other decisions - Directed the respond...

Excise – Cestat Ahmedabad: Clearing and Forwarding (C&F) agent services received upto the place of removal is an admissible input service - Appeal allowed

Excise – Cestat Allahabad: Heading 85.29 covering parts of Colour Television Sets is more specific and the sub-assemblies are classifiable under Heading 85.29 only - Once the goods are classifiable under a particular Hea...

Excise – Cestat Ahmedabad: It is settled position that Cenvat credit is eligible on Air Travel Agent service - Appeal allowed [Attached order dated 16 August 2022]

Excise – Cestat Chandigarh: As the product (chewing tobacco, zarda scented tobacco) in dispute has not been defined in the tariff, it has to be treated as per the description given by the manufacturer on outer cover of p...

Excise - Cestat Ahmedabad: Cenvat Credit availed on the strength of Invoice cannot be denied without proving that the registered dealer has not received the inputs – As Department has failed to prove the same, Impugned O...

Excise –Cestat Ahmedabad: Activity of entire manufacturing right from the polyester chips stage to the final stage, Polyester Texturised Yarn including the manufacture of intermediate goods on job work basis were in the...

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