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 Kolkata: Credit on GTA services is allowed from the place of removal upto the buyer’s premise - Credit cannot be denied on the ground of non- registration of Head Office as ISD - Appeal allowed [Order att...

Excise – Cestat Kolkata: CENVAT Credit availed on inputs cannot be denied on the ground that the activity does not amount of manufacture, when output duty has been paid on final product – Appeal allowed [Order attached]

Excise – Cestat Allahabad: Clandestine removal cannot be established merely basis entries in the notebook, with no other evidence. The statement of the appellant has no validity as evidence - Impugned order is liable to...

Excise – Cestat Ahmedabad: Since the job workers has carried out all the manufacturing activities they alone are liable to pay the excise duty, and not the Principal Supplier viz. the Appellant - Appeal allowed [Order At...

Excise – Cestat Ahmedabad: Issue of Cenvat reversal due to credit note received on import of services – Held that C.A. certificate which is now produced provides that the appellant has not made any payment towards the se...

Excise – Cestat Ahmedabad: Conversion of jumbo paper rolls into smaller sheet by the activity of slitting, cutting does not amount to manufacture - Appeal allowed [Order attached]

Excise – Cestat Ahmedabad: Cenvat credit is eligible on inputs used in the exports of goods even though the same is exempted - Appeal allowed [Order attached]

Excise – Bombay High Court: Permission granted to Petitioner to revise Form TRAN-1, based on revised ER-1 returns, pursuant to the recent Supreme Court Order

Excise – Cestat Kolkata: Director is not liable to Penalty as the main Noticee has already settled the dispute under SVLDR Scheme: Appeal allowed. [Order Attached]

Excise – Cestat Kolkata: Without any corroborative evidence of clandestine removal, Revenue’s contention is not maintainable – Statement recorded during investigations would stand vitiated in law, in absence of the state...

Excise – CESTAT New Delhi – Without corroboration of the allegation of Revenue with the records of the appellant, no demand can be raised – Appeal allowed [Order attached]

Excise – CESTAT Kolkata: Services received for modernization/ renovation plan of factory or office are eligible for credit to the recipient - Impugned order is set aside. [Order Attached]

Excise - The Central Government has issued Notification No.19/2022 dated 19 July 2022 wherein it has exempted excisable goods, namely- Petrol, Diesel and Aviation Turbine Fuel from Special Additional Excise Duty and roa...

Excise – CESTAT Chennai: When a statutory notice is issued, it is incumbent upon the appellant to at least offer an explanation to clear the doubts pointed out, in its absence there is no reason to interfere with the wel...

Excise – CESTAT Mumbai: ‘Catch covers’ are nothing but ‘packing material’ and cannot be included in the aggregate value of clearance in computing the benefit of SSI exemption.

Central Excise – Karnataka High Court: Trading activities of the Respondent was mentioned on the balance sheet, thus, it is not the case that Revenue was not known to this fact hence there is no suppression of facts - Ex...

Excise – Bombay High Court: Excise duty paid can be claimed as drawback wherein the products are locally procured and are used in manufacture for export goods - Impugned order is quashed and set aside.

Excise – Cestat New Delhi: The appellant is entitled to the Cenvat credit for the service tax paid on rent-a-cab services; the “place of removal” continues to be the seller’s premises whether it be the factory gate or an...

Excise – Bombay High Court: Not having sufficient details for accusation Director of a company liable for penalty, is contrary to the principle of vicarious liability.

Excise – Cestat Chennai: Assessee is incumbent to atleast offer an explanation to clear the doubts, in case a notice is issued – In absence of explanation, the fact remains same that assessee has wrongfully availed CENVA...

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