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

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Excise / VAT / CST

Excise – Cestat Ahmedabad: Refund of duty allowed on goods cleared from the factory premises to depot on stock transfer basis, which were eventually given away as free unit discount along with other goods sold/discount g...

Excise – Cestat Ahmedabad: Cenvat credit of Advertisement Service & Sales Promotion Services distributed by ISD registration were not used for exempted supplies, hence Cenvat credit cannot be disallowed – Though the Trib...

Excise: Orissa High Court: Proceeding initiated after 5 years of show cause notice is not valid where attempts were made by the Department to revive a matter sent to the Call Book several years later – Writ petition allo...

Excise – Cestat Mumbai: It is mandatory to examine the statement of employee by the adjudicating authority as per section 9D of Central Excise Act, since the said provision is breached hence the order is set aside [Order...

Excise – Cestat New Delhi: The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case the product is 56 per cent cotton and 44 per cent of several other materials...

Excise – Cestat Mumbai: Medical benefits pertaining to employees and dependents, even if they are in terms of VRS/retirement/separation schemes, are an integral part of the ‘employee cost’, hence Cenvat credit is allowed...

Excise – Cestat Ahmedabad: Utilization of cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess is no longer res-integra and is correct and legal – Appeal allowed [Order...

Excise – Cestat Mumbai: Claim of refund cannot be denied on ground of non-registration of agreement - The difference is due to the annual increase in monthly rental from time to time and in accordance with the lease agre...

Excise – Cestat Mumbai: In terms of the notification, the only requirement was to show that the manufacturer had refunded the excess amount collected and claimed as refund to the tax owners – Hence, refund claim filed in...

Excise – Cestat Ahmedabad: Where goods are delivered at a place other than place of removal then the cost of transportation from the place of removal up to the place of delivery of the excisable goods needs to be exclude...

Excise – Cestat Ahmedabad: As defence and documents in support of appellant’s claim has not been examined, hence the demand on this count cannot be sustained – Appeal allowed [Order attached]

Excise – Cestat Ahmedabad: Additional premise is an extension of factory of the appellant and hence benefit of the notification cannot be denied - Even if appellant would have paid duty the same would have been available...

Excise – Cestat Ahmedabad: As the Appellant after following the proper procedure has paid the duty assessed by the Jurisdictional Deputy Commissioner fixing annual capacity of production after the replacement of packing...

Excise – Cestat Ahmedabad: As there is no reliable evidence showing the fabrics was stentered and such process is liable to excise duty hence duty demand cannot be sustained – Appeal allowed [Order attached]

Excise – Cestat Chennai: Though the credit was taken by mistake belatedly, but credit was not availed by the Appellant and hence when the credit itself was not availed, there is no scope to allege willful or deliberate i...

Excise – Cestat Kolkata: When separate records are maintained for taxable/exempted items, there is no occasion to reverse the proportionate Cenvat Credit – As the appellant is filling all the statutory returns and theref...

Excise – Cestat Chennai: As the incorrect tax was paid directly under reverse charge and the Appellant has neither collected the amount nor issued any invoice hence limitation period is not applicable and refund is allow...

Excise – Cestat Mumbai: Impossibility of utilisation of CENVAT credit upon restoration is not valid ground for monetisation as an alternative – Refund not allowed on ground of closure of units - Appeal dismissed [Order...

Excise – Calcutta High Court: Respondent could not show that the transactions were genuine on which Cenvat credit is availed, it clearly demonstrate that the respondent miserably failed to discharge the burden of proof c...

Excise – Cestat Kolkata: Transfer of semi-finished goods for machining without permission from the Department is only a procedural and technical lapse on the part of the appellants – Token penalty of Rs.5,000/ is leviabl...

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