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

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Excise / VAT / CST

Excise – Cestat Mumbai: Amount paid during the investigation shall be considered as payment of duty and is clearly governed by section 11B - Appellant is entitled for interest on refund after the expiry of three months f...

Excise – Cestat Kolkata: Welding electrodes are eligible for Cenavt credit – Appeal allowed [Order attached]

Excise – Calcutta High Court: Interest on refund was correctly sanctioned by the Tribunal to the cricketer Saurav Ganguly - Claim of interest not only emanates from the statutory provision of Section 11B but also pursuan...

Excise – Cestat Ahmedabad: The process of removal of impurity results into manufacture - Activity of Segregation of imported mixed brass scrap into foundry and non-foundry grade, results into manufacture, and cannot be c...

Excise – Cestat Ahmedabad: Spent earth arising out of the refined vegetable oil are waste and are not intentionally manufactured but only arise during the process – Hence, entitled for duty exemption – Appeal allowed [Or...

Excise – Cestat Ahmedabad: Transfer of credit from one unit to another unit of the same assessee company is only a procedural requirement and it is not a case of any fresh payment of duty - For early transfer of credit a...

Excise – New Delhi High Court: Dispute in claiming area based exemption – Held that the condition to claim exemption that unit was availing such exemption immediately before the 01.07.2017 cannot be alleged to have not m...

Haryana VAT – Supreme Court of India: Since jurisdictional issue was raised by the appellant in the writ petition before High Court, being a pure question of law, the appellant’s writ petition ought not to have been thro...

Excise – Cestat Hyderabad: Value of freight charged by the appellant for delivering the cement to their buyers’ premises is not to be included in assessable value for the purpose of payment of excise duty – Appeal allowe...

Excise – Cestat Chennai: Dispute of excess distribution of credit amongst three units without considering the ISD unit (self), alleging that the Head Office-ISD Unit was also a service provider unit – Held that the amoun...

Excise – Cestat Ahmedabad: Penalty under Rule 26 can be imposed only on dealing with the excisable goods which is subject to excise duty and cannot be imposed on imported goods – Appeal allowed [Order attached]

Excise – Cestat Chandigarh: Once the order of the Ld. Commissioner (Appeals) has attained finality and Department has not filed any appeal then the department is not permitted to take a contrary stand - Computer networki...

Excise – Cestat Ahmadabad: Reversal of proportionate credit is one of the option provided under Rule 6(3), therefore, department cannot arbitrarily choose any particular option and impose on the assessee; Since the issue...

Excise – Cestat Ahmedabad: Issue whether Respondent have floated dummy companies to claim separate SSI exemption – Held that as the issue already stand settled in favour of the Respondent and in the present case, no fres...

Excise – Cestat Ahmadabad: Even though the output is exempted, but as the appellant received duty paid inputs, and cleared the same after processing on payment of duty, hence Cenvat credit is allowed – Also, this is clea...

Excise – Cestat Ahmadabad: Issue in availment of option of reversal of credit when supplying both dutiable and exempted goods – Held that giving options for availing a particular option is procedural requirement and on f...

Excise - Cestat Ahmedabad: In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, the bar of lapsing of credit is applicable only when the assessee avail the absolute exemption notification - In the present c...

Service Tax - Cestat Kolkata: There is no restriction in the CENVAT Credit Rules that the Appellants should not use the prime quality materials for the manufacture of final products - As long as there is no dispute rega...

Excise – Cestat Kolkata: Dispute in availment of Cenvat credit due to invoices do not mention credit registration number of the consignee, registration number of the carrier vehicle – Held that substantive benefit cannot...

Excise – Cestat Ahmedabad: In the SCN there is no evidence even of a sample case that the appellant have availed Cenvat credit on scrap of steel material at the time of use thereof, hence demand is set aside – Appeal all...

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