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

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Excise / VAT / CST

Central Excise – Cestat Hyderabad: As the reason of rejection of refund recorded by the Original Authority as well as the Commissioner (Appeals) is that proper documents were not submitted, so Appellant given an opportun...

Central Excise – Calcutta High Court: Electricity generated from waste Gas is neither excisable goods nor exempted goods for the purpose of reversal of credit under Rule 6 – Revenue appeal dismissed.

Excise – Cestat Kolkata: Cenvat Credit of tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed.

Excise – Cestat New Delhi: Refund claim of excess duty paid is allowed as there is retrospective price variation in terms of the contract- Appeal allowed with consequential relief.

Excise – Cestat Ahmadabad: Rejection of appeal without providing detailed item-wise findings is not maintainable – Remanded back to the Commissioner.

Excise – Cestat Ahmadabad: Imposition of Penalty without issue of SCN is violation of principle of natural justice - Appeal allowed setting aside the penalty.

Excise – Cestat Ahmadabad: Buyer Premise cannot be considered as Place of Removal to levy excise duty on freight – Impugned Order set aside.

Excise – Cestat Ahmedabad: freight was not separately charged from the customers the same was borne by the appellant therefore, it is the part and parcel of the invoice value and the excise duty was charged on the said...

Excise – Cestat Ahmadabad: No limitation u/s 11B is not applicable for refund of PLA balance as it is not deposited as a duty: Appeal allowed.

Central Excise – Cestat Ahmadabad: Burden to prove fraudulently availed Cenvat credit without receipt of goods lies on Revenue by producing sufficient evidence: Impugned Order demanding Cenvat credit is set aside.

Excise Duty - Cestat Chennai: The scrap is generated after the process of manufacture and the same is not includible in the assessable value of the goods cleared by the job worker to the principal manufacturer – Impugned...

Central Excise – Appeal filed by the revenue under Section 35 H (1) of the Central Excise Act, 1944 - The decision will not render any assistance to the case of the revenue

Central Excise – Cestat Ahmadabad: Penalty is not imposable as Cenvat credit was reversed with interest without utilization.

Central Excise – Cestat Ahmadabad: Cenvat Credit fraudulent availed merely on the strength of invoices without physical receipts of the goods shall attract penalty under Rule 26 of Central Excise Rule 2002.

Central Excise – Cestat Ahmedabad: Availment of Cenvat credit on the strength of photocopies of invoices is just a procedural lapse and cannot be made the basis to disallow the credit – Order denying credit is set aside.

Central Excise – Cestat Ahmedabad: Goods were supplied along with the invoices, there is no fraudulent passing of CENVAT Credit – Penalty set aside.

Central Excise – Cestat Ahmadabad: Warehoused raw materials even though were not used in manufacture by 100% EOU but were intended to be used for manufacturing purposes, hence interest payable only after expiry of 3 year...

Central Excise – Cestat New Delhi: No Cenvat reversal required on selling of electricity generated out of waste – Impugned Order set aside.

Excise – Cestat Ahmedabad- As refund of deposit was sanctioned within three months from the date of application - Not entitled for interest.

Excise – Cestat Ahmedabad: As per the statutory mandate of Section 11BB of the Act the department is under legal obligation to sanction the refund claim along with interest after the expiry of 3 months from the date of f...

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