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

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Excise / VAT / CST

Excise – Cestat Hyderabad: As the inputs were imported by EOU by claiming Customs Duty exemption, the EOU is required to pay the duty only by way of cash and Cenvat credit cannot be utilized – Demand Upheld [Order attach...

Excise – Cesta Kolkata: In case the Cenvat credit taken is not utilized, no interest liability would arise - There would be no loss of Revenue to the exchequer – Appeal allowed [Order attached]

Excise – Cestat Chennai: CENVAT Credit lying in balance in the books of account of 100% EOU as on the date of de-bonding, could be transferred to the DTA unit - Nothing in Rules which disallows such transfer of CENVAT cr...

Excise – Cestat Kolkata: Cenvat credit eligible on rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc. – Demand under extended period not invokable when SCN was already issued and the facts are in the kno...

Excise – Cestat New Delhi: As the appellant have lead sufficient evidence and explained the apparent difference between books and returns, which was further supported by the certificate of Chartered Accountant, hence dem...

Excise – Cestat Chennai: Surplus freight charges that have been collected from the customers are not includible in the assessable value - Apex court has held that the duty of excise is a tax on manufacturer and not a tax...

Excise – Cestat Chandigarh: Interest @6% on delayed payment of refund is entitled after the expiry of 3 months from the date of receipt of application – Interest allowed on refund claim filed from January 2011, sanctione...

Excise – Cestat Kolkata: Cenvat Credit allowed to recipient even if invoice was issued beyond the prescribed period of 14 days after the date of completion of service - Obligation to issue the invoice timely has been cas...

Excise – Cestat Chandigarh: Courier Agency Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing are input service and eligible for Cenvat credit – Appeal allowed [Order attached]

Excise – Cestat New Delhi: As the amount became refundable as a consequence of a judgement or order of Tribunal, the period of one year as prescribed by the Section 11B (1) is to be computed from the date of such judgmen...

Excise – Cestat Ahmedabad: Irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, if the duty has been paid on the goods at the recipient end, for the purpose of availment of Cenvat cre...

Excise – CESTAT Chandigarh: Commissioner (Appeals) has travelled beyond the remand order passed by the Tribunal - Lower authorities cannot travel beyond the remand order passed by the higher authorities – Appeal allowed...

Excise – Cestat New Delhi: There is no condition that the brand which has been advertised should have been owned by the assessee availing CENVAT credit, hence CENVAT on advertising services are rightly availed – Appeal...

Excise – Cestat Ahmedabad: Commissioner (Appeals) has indeed power to remand the matter as held by Hon’ble Supreme Court in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC) - Revenue appeal dismissed...

Excise – CESTAT Ahmedabad : Appellant has correctly discharged the duty on the transaction value as the goods after using for 4 years are cleared as waste or scrap, no requirement of reversal of Cenvat credit – Appeal al...

Excise – CESTAT Ahmedabad: It is settled that after reversal of credit in respect of input, input in process and input contained in final products whatever balance is left shall lapse only when the Notification is uncon...

Excise – CESTAT Ahmedabad: As the accident which caused the loss of the excisable goods to the appellant was unavoidable, hence remission of duty on goods lost in fire accident is allowed – Appeal allowed [Order attached...

Excise – CESTAT New Delhi: Appellant is entitled to Cenvat credit on account of Education Cess and SHE Cess by debiting the DEPB scrips towards the payment of central excise duty – Appeal allowed [Order attached]

Excise – CESTAT Ahmedabad: Freight and handling charges separately indicated in invoices cannot be included in assessable value – Appeal allowed [Order attached]

Excise – Cestat New Delhi: Cenvat credit availed prior to commencement of production on input services relating to setting up of unit cannot be denied - Classification of service cannot be disturbed or challenged at the...

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