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

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Excise / VAT / CST

Excise – Cestat Bangalore: Refund of cenvat credit along with the shipping bills is filed after two years is time barred- The laws and the rules that specifically mention the due dates cannot be ignored – Appeal dismisse...

Excise – Cestat Bangalore: Refund amount arising due to provisional assessment be subjected to unjust enrichment – Appeal allowed [Order attached]

Excise – Cestat Chennai: Issue of payment on tax on ocean freight and license fee paid to Government as recipient of service under RCM - Held that recovery of Service Tax on Ocean freight is not legally justified - Asses...

Excise – Cestat Chandigarh: Cenvat credit is available on service tax paid on repair and maintenance during the warranty period as the same fall within the ambit of ‘Input Service’ – Appeal allowed [Order attached]

Excise – Cestat Ahmedabad: Cenvat credit cannot be denied on the ground that the 'activity related to business' has been removed from the definition of input service, which are otherwise required for the overall business...

Excise – Cestat New Delhi: The amount in question is neither the amount of duty nor is the amount of pre deposit, the amount in question is merely a deposit with the Revenue which the Revenue had no authority to retain a...

Excise – Cestat New Delhi: Any amount, that is deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under protest and, therefore, the principles of unjust enrichment...

Excise – Cestat Chennai: As the higher revision of price was not agreed by the buyer, therefore the debit notes do not form part of transaction value - Excise duty paid is therefore excess and refund is allowed – Appeal...

Excise – Cestat Chennai: Input items or capital goods which were earlier provisionally written off have been utilised and said inputs or capital goods are subsequently used in the manufacture of their products, thus manu...

Excise – Cestat New Delhi : Issue of denial of Cenvat credit due to manufacturers found to be no-existent - Held that the reasonable precautions which the appellant or any other assessee is expected to take is placing or...

Excise – Cestat Ahmedabad: Even if Excise duty is not payable on the product for any reason, Cenvat credit cannot be denied merely on the ground that the supplier was not required to pay the duty – Appeal allowed [Order...

Excise – Cestat Mumbai: Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount from their customers, the same is not hit by the bar of unjust enrichment – Refund a...

Excise – Cestat New Delhi: There is no evidence or claim that JSPL and JPL are connected to the appellant, the case falls squarely under section 10 (a) of the Valuation Rules and duty is to be paid on transaction value –...

Excise – Cestat Ahmedabad: Mixing of gases does not amounts to manufacture - Hon’ble Supreme Court has already held that Commissioner (Appeals) has powers to remand back the matter for fresh adjudication – Appeals Remand...

Excise – New Delhi High Court: Appellant succeeds for the claim of refund before the Appellate Authorities, interest is required to be calculated from the date immediately after the expiry of three months from the date o...

Excise – Cestat Chandigarh: Interest on receivables is deductible from assessable value even when the interest is inbuilt in the price in invoice - Department cannot demand duty arising due to accounting treatment adopte...

Excise – Cestat Chandigarh: As the total invoice value subsumes the CENVAT duty, the value adopted requires to be considered as a cum-duty price and hence benefit of cum-duty is available to the respondents – Appeal allo...

Excise – Cestat Mumbai: Facility of transportation provided by the appellant to its employees for reaching factory cannot be treated as input service and Cenvat credit is not allowed as its merely a personal service to i...

Service Tax – Cestat New Delhi: Central excise officer has an obligation to make his best judgment if either the assessee fails to furnish the return or, having filed the return, fails to assess tax in accordance with th...

Excise – Cestat Kolkata: Since it is an obligation on the part of the employer company to bring their employees under insurance coverage which is the primary object behind such policies, against the possibility of any un...

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