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Service Tax – Cestat Chandigarh: Services of business promotion/ support and marketing service do no... Service Tax – Cestat Kolkata: Services to SEZ being provided prior to issue of the exemption notific... Service Tax – Cestat Ahmedabad: Banking charges were deducted by Indian Bank on remitting the procee... Service Tax – Cestat New Delhi: Circular dated 28.10.2022 specifically clarifies pre-deposit payment...

Excise / VAT / CST

Excise – Cestat New Delhi: Procedural lapses on the part of the appellant would not be sufficient to confiscate the goods and be given the colour of clandestine removal with intent of evading duty without any corroborati...
Excise – Cestat Kolkata: Appellant is entitled for refund of excess duty paid inadvertently, as there is no case of unjust enrichment which is evident by undisputed CA certificate: Appeal allowed. [Order Attached dated 1...
Excise – Cestat Kolkata: Iron, Steel items and Cement used for erection of foundation and support structures would come within the ambit of the definition of “input” as it satisfies the “user test”: Cenvat Credit allowed...
Excise – Cestat New Delhi: Though the Appellant exported exempted goods without payment of duty but the same were not under bond or letter of undertaking, hence no refund of Cenvat Credit is admissible. [Order Attached d...
Excise- Cestat New Delhi: By-product or incidental product cannot be said to be inputs as such which by any stretch of imagination cannot be said to attract the provisions of Rule 3(5) requiring reversal of Cenvat Credit...
Excise – Cestat New Delhi: Where an order for refund under section 11B attains finality, the refund allowed would be outside the scope of an “erroneous refund” subsequently – Recovery of the refund is not permissible [Or...
Excise – Cestat New Delhi: Without corroborative evidence no demand can be made by alleging clandestine removal - Third party evidence cannot be relied upon to confirm the allegations as that of clandestine removal - App...
Excise – Cestat New Delhi: Without making inquiry with the buyers of finished goods, transportation, and theoretical basis of input output ratio do not lead to conclusion of clandestine manufacture and removal; Impositio...
Excise – Cestat New Delhi: Question of eligibility of Cenvat Credit without receipt of invoice – Held that Revenue has not complied procedure under section 9D by not allowing cross examination and the statements are not...
Excise – Cestat Ahmedabad: Transfer of complete closing balance of Cenvat Credit to GST regime is not mandatory and only admissible ITC is to be transitioned – There is no error in carrying forward part Cenvat Credit bal...
Excise – Bombay High Court: As majority of job workers accepted the job work manufacturing of the fabrics from Yarn were undertaken, there is no evidence to prove clandestinely removal of the yarn from factory: Revenue A...
Excise – Supreme Court of India: Question regarding eligibility of refund of excise duty on goods returned to factory as scrap – Held that valuation of scrap by Department basis market survey report at the rate of Rs.8 t...

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