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

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Excise / VAT / CST

Excise – Cestat Mumbai: The issue pertains to refund of Cenvat amount by the appellant in the capacity of a manufacturer, hence Revenue was required to file appeal before Commissioner (Appeals) under section 35A of the C...

Excise – Cestat Kolkata: Once the duty has been paid in cash, earlier payments made through Cenvat Account are liable to be re-credited and no objection that such re-credit was not on the basis of any eligible document c...

Excise – Cestat Ahmedabad: Cenvat credit is not eligible in respect of EC and SHEC paid by the 100% EOU - Malafide intention cannot be attributed to the employee, as he is not beneficiary of any wrong doing by the Compan...

Excise – Cestat New Delhi: As the appellant was prevented from deposit of dues NCCD, due to technical glitch on the portal, which is wholly attributable to inaction on the part of Revenue - Revenue cannot take advantage...

Excise – Cestat Ahmedabad: The prices declared by appellant cannot be reviewed without any evidence that there was a flow back of money between the appellant and related buyers; As submission made by the appellants and j...

Excise – Cestat Ahmedabad: Issue of DTA sale more than 50% of FOB - Held that if DTA sale entitlement is not utilized within same year then it can be carried forwarded and utilized in the next two years – Appellant corre...

Excise – Cestat Ahmedabad: Inspection and warehousing services were clearly used in or in relation to the manufacture and sale of the goods, and no separate charges are collected for the same hence they are included in t...

Excise – Cestat Ahmedabad: In Pepsico judgement it was held that services used in setting up the factory are, unambiguously covered as 'input services' hence Cenvat credit is allowed - Matter remanded back to pass decisi...

Excise – Cestat Ahmedabad: When transportation costs are incurred by the buyer after clearance from factory, the same cannot be included in the assessable value; Value of free gifts cannot be included in the assessable v...

Customs – Cestat New Delhi: If the goods are held liable for confiscation, they may be released on payment of redemption fine - Reduced the amount of bank guarantee to 5% – Appeal partly allowed [Order attached]

Excise – Cestat Ahmedabad: Issue of availment of 100% credit on capital goods in one FY - Even if the goods are considered as capital goods, at best the demand can be only for interest (and not penalty) for the period du...

Excise – Cestat Ahmedabad: As long as the goods are not cleared physically form the factory of production and the same are used for manufacture of excisable goods, the exemption benefit cannot be denied; As no data is sh...

Excise – Cestat Mumbai: The request for adjournment shall not be granted further as it is more than three times as allowed in law, appeal dismissed for non-prosecution – Writ petition dismissed [Order attached]

Excise – Calcutta High Court: CBIC circular specifically provides whether the process undertaken by the assessee amounts to manufacture or not is an interpretational issue and therefore when a demand is raised it should...

Excise – Cestat Ahmedabad: CENVAT credit availed of service invoices in the name of the branches cannot be denied on the ground that the appellant did not have centralized registration, as non-obtaining the registration...

Excise – Cestat New Delhi: Revenue has taken contrary stand in the show cause notices where in first show cause notice it is admitted that assessee has started commercial production from November, 2010, wherein in the se...

Excise – Cestat Ahmedabad: Goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of same is...

Excise – Cestat Kolkata: Under the new fiscal policy, possession of gold is not an offence – It is usual and common that gold balas are used by the locality people as ornaments in their neck and also wrist - Seized gold...

Excise - Cestat Mumbai: Refund allowed of cash paid during investigation towards reversal of Cenvat credit - Merely because the CA certificate in respect to passing incidence of tax is not as per the liking of the author...

Excise – Cestat Ahmedabad: If brand is owned by any of the member or jointly by the family, any member of the family if uses the said brand, it cannot be said that assessee is using the brand name of other person - SSI E...

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