Trending
GST - CBIC issued Circular to clarify ECOs who are required to pay tax under section 9(5) are not re... GST - Clarification issued on availability of input tax credit in respect of goods which have been d... GST - Allahabad High Court: Once the petitioner being the owner of the goods, approached the authori... GST – Himachal Pradesh High Court: Late fee of filing GSTR-9 and 9C shall be waived off since it wou...

Excise / VAT / CST

Excise – Cestat Mumbai: Duty amount paid in excess is refundable, however in the absence of proof of the burden of duty being not passed on to any other person, refund is credited to the Consumer Welfare Fund – Appeal di...
Excise – Cestat Ahmedabad: Amount paid under protest was without authority of law and cannot be treated as tax but revenue deposit only- Section 11B has no application to revenue deposit made during investigation – Refun...
Excise – Cestat Kolkata: It is permitted to adjust excess payment of duty, if any, against the demand on the subsequent months; No provision that the adjustment must be made immediately after the next month – Appeal all...
Excise – Cestat Allahabad: Revenue has no authority to retain amount deposited under-protest as it would be in violation of Article 265 of the Constitution; Statutory limitation period prescribed under Section 11B is not...
Excise – Cestat Allahabad: Appropriation of refund claim against disputed pending customs appeals is not sustainable in law as the demands in those cases have not reached finality – Revenue appeal dismissed [Order attach...
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...

News Updates

Get in Touch

info@taxrealtime.in

+91 7291044154

+91 7849813442

Useful Links

Issue under GST?

About us Terms of use Privacy policy Career Advertise with us Contact us

Copyright © Taxrealtime. All Rights Reserved