Trending
GST – Kerala High Court: Denial of Input Tax Credit due to the late filing of GSTR-3B without consid... GST update: Budget 2025 proposed various GST related amendments requiring mandatory reversal of ITC... GST - Telangana High Court: Notification extending time limit issued under Section 168A can impact t... GST – Orissa High Court: Increase in the amount of interest by the rectification Order without prior...

Excise / VAT / CST

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...

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