Cal HC: Death to be Presumed of Employee Untraceable for 7 Years, Heirs Entitled to Terminal Benefit  ||  Bom. HC: One-Week Bail Granted to Life Convict to Appear in Entrance Test  ||  Delhi High Court: Victim Cannot Seek Right to be Impleaded in Criminal Revision  ||  All. HC: Extension of Limitation Under A&C Act Can’t be Sought if Party Aware of Contents of Award  ||  Delhi High Court: Material on Which Prosecution Bases its Case Cannot be Disclosed in Parts  ||  Del. HC: Requisite Documents Forming Basis of Show Cause Notice Must be Provided to the Party  ||  Delhi HC: Sensitization of Trial Court Judges Required in Pronouncing Judgements on Conviction  ||  Uttarakhand High Court’s Order for its Relocation Outside Nainital, Stayed by Supreme Court  ||  Suo Motu Cognizance Taken by Gujarat High Court of Fire Accident at TRP Gaming Zone in Rajkot  ||  Ker. HC: Can’t Recall Child Witness to Fill Up Lacuna and Omission in Evidence of Accused    

Search Results for Tag : excise

Top Story

An unsatisfied quid pro quo(12.08.2015)

The Supreme Court recently deliberated on several appeals questioning the imposition of fee on a 'per bulk litre' of industrial alcohol exported from .....

Tags : excise, quid pro quo, fee



Judgments

Excise duty on rectified spirit a tax not fee(12.08.2015)

Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. Fro.....

Tags : excise, rectified alcohol,



Larger amount of fee not excessive given passage of time(12.08.2015)

The Supreme Court rejected the claim that collection of a gallonage fee by state at the rate of Re.1 per bulk litre was illegal, arbitrary and without.....

Tags : excise, fee, excessive, passage of time



Reasonableness of fee depends on facts of case and appreciation of previous fee with passage of time(12.08.2015)

The Supreme Court rejected the claim that collection of a gallonage fee by state at the rate of Re.1 per bulk litre was illegal, arbitrary and without.....

Tags : excise, fee, excessive, passage of time



Rule 173G payment from CENVAT Account(06.08.2015)

The Supreme Court held in favour of an Assessee claiming payment from its CENVAT Account could be counted towards demand under Rule 173G of the Centra.....

Tags : excise, cenvat, duty, payment



Excluding value of packing material illegal in conditional return(06.08.2015)

Not including the value of packing materials used to transport goods in the final sale price of goods is illegal, in the absence of an arrangement to .....

Tags : excise, value, packing material



Collection of fee for preventing illegal activities of unrelated third parties a gambit for preventing manufacturers from exporting industrial alcohol(12.08.2015)

Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. Fro.....

Tags : excise, rectified alcohol, discourage export



Location of manufacture not bonded to quality and type of concrete(06.10.2015)

The Supreme Court ruled that a manufacturer of concrete mix, manufacturing it for captive consumption cannot claim exemption from excise duty on the b.....

Tags : Concrete, excise, exemption, preparation



Difference between sales tax charged and NPV paid not includible as transaction value(06.10.2015)

Distinguishing three judgments of the Supreme Court that the difference between amounts collected by Assessee from its customers as sales tax and the .....

Tags : excise, sales tax, net present value, transaction value



Notifications & Circulars

Deadline for jewellers to register with Revenue extended(01.07.2016)

The Ministry of Finance extended the deadline by which jewellers must register themselves with central excise to 31 July 2016.

Though liabi.....

Tags : jewellers, excise, registration, deadline



Recovery of confirmed demands during pendency of stay application(04.07.2016)

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pendin.....

Tags : excise, confirmed demand, stay application



Scope of 'site' enlarged for exemption from excise(06.07.2016)

The Ministry of Finance enlarged the scope of the word ‘site’ in its excise exemption notification.

By an earlier notification, the Minist.....

Tags : excise, construction, site, exemption



Blast from the Past

Raw or refined, market should know difference between goods(12.10.1962)

After the Central government levied excise duty on readymade garments and textile bearing a brand name, and sold with a price tag of over Rs. 1000, it.....

Tags : excise, manufacture, refined oil



Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)

The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....

Tags : Terminal Excise Duty, Refund, Deemed Exports



Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in(08.05.2019)

Attention is invited to the Circular No.956/17/2011-C.Ex dated 28.9.2011 issued by the Board with regard to the procedure for electronic filing of CE .....

Tags : Revised Procedure, Electronic filing, Excise returns



Tax deadlines extended in Tamil Nadu(07.12.2015)

Due to widespread flooding in Chennai and Tamil Nadu, the Central Board of Direct Taxes extended the date for deposit of tax deducted at source and ta.....

Tags : Excise, service tax, extension, tamil nadu



Government of India decides to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with effect from 4th October, 2017(03.10.2017)

The Government of India has decided to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with eff.....

Tags : Excise Duty rate, Petrol and Diesel, Reduction



Raw or refined, market should know difference between goods(12.10.1962)

After the Central government levied excise duty on readymade garments and textile bearing a brand name, and sold with a price tag of over Rs. 1000, it.....

Tags : excise, manufacture, refined oil



General guidelines for implementation of e-payment of excise refund and rebate(12.01.2016)

The Central Board of Excise and Customs has prescribed procedure for e-payment of refund and rebate. The procedure is hoped to speed transfer of funds.....

Tags : Excise, e-payment, refund, rebate, authorised banks



Imposition of cost by CESTAT on grounds of quality of adjudication order(22.12.2015)

The Ministry of Finance has released an Instruction to Principal Chief Commissioners and Chief Commissioners of the Department to sensitize adjudicati.....

Tags : Excise, adjudication, costs, commissioner



Clarifications on levy imposed on jewellery(04.03.2016)

The government issued clarifications on the excise duty of one per cent (without input tax credit) and 12.5 per cent (with input tax credit) levied on.....

Tags : Central excise, jewellery, clarification



Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016(01.03.2016)

The Central Board of Excise and Customs notified Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other .....

Tags : concessional rate, manufacture, excise



Exemption of manufacturing unit engaged in the manufacture or production of Petroleum Crude from the operation of Central Excise Rules, 2017(10.11.2021)

In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs hereb.....

Tags : Exemption, Manufacturing, Excise Rules, 2017



Compliance relaxations for excise levy on jewellery industry accepted(13.07.2016)

The Central government accepted the recommendations of a Sub-Committee formed to interact with trade and industry on issues arising out of the recent .....

Tags : excise, jewellery, ssi, valuation



Manual signatures on digitally signed invoices(19.07.2016)

The Central Board of Excise and Customs clarified that a manufacturer or service provider opting to issue invoices authenticated by digital signature .....

Tags : excise, digital signature, manual authentication



Sub-Committee to report on issues related to excise duty on jewellery(21.03.2016)

The Central Government constituted a Sub-Committee under the High Level Committee to interact with the jewellery trade and industry to determine issue.....

Tags : Excise, jewellery, report, compliance



Tax exemption to industry and commerce sectors(02.08.2016)

Various tax concessions in the form of exemptions/ deductions etc. have been provided under the Income-tax Act, 1961 which have been availed by differ.....

Tags : Custom duty, Excise duty, Tax Concession



Branded readymade garments become more expensive(14.06.2016)

Affixing a brand name on or relabelling a readymade garment or article with a retail sale price of Rs. 1000 will amount to manufacture and render the .....

Tags : excise, readymade, garments, manufacture



Valuation of tobacco and tobacco products for the purposes of payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD)(01.02.2022)

1.Representations have been received seeking clarification on the manner of computation of valuation, after admissible abatement, for the purposes of .....

Tags : Valuation, Payment, Excise Duty



News

CESTAT Hyderabad: Import of Multi-Functional Digital Copies Not Prohibited(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Hyderabad has held that the importing of Multifunctional digital copies is not prohibited and there.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Import of Multi-Functional Digital Copies



CESTAT Mumbai: Clearances to Special Economic Zones Developers is Export(15.01.2020)

Customs Excise & Service Tax Appellate Tribunal- Mumbai has ruled that the clearances made by the Appellant without payment of duty to Special Economi.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Special Economic Zones



CESTAT Chennai: CA’s Certificate Certifying Tax Burden can be Considered as Evidence(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Chennai has ruled that the Chartered Accountant’s Certificate that categorically certifies that the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Chartered Accountant's Certification, Evidence



CESTAT Mumbai: Cleaning Service Provided Through Manpower Not Taxable Service(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Mumbai has held that the company providing cleaning services through Manpower engaged by it were un.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cleaning Service by Manpower



CESTAT: No Vivisection in Service and Material Components of Contract is Composite Works Contract(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where a contract cannot be vivisection between service component and mater.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Composite Works Contract



CESTAT Hyderabad: Service Tax Paid on GTA Services Available as Refund and Is Not Exempt(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where the conditions for availing a refund of service tax on Goods Transpo.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Goods Transport Agency Services, Service Tax



Govt Notifies Postponement of Reverse Charge Mechanism till June(26.03.2018)

Central Board of Excise and Customs (CBEC) has notified that the implementation of Reverse Charge Mechanism (RCM) has been deferred until 30th June 20.....

Tags : Central Board of Excise and Customs, Reverse Charge Mechanism



CESTAT: Refund of Unutilised Credit Can't Denied if Amount Voluntarily Debited/Credited in GSTR-3B(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has held that the refund of unutilized credit cannot be denied if the Assessee voluntarily d.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Refund of Unutilised Credit



CESTAT, Kolkata: Service Tax Refund Can Be Claimed on Basis of Monthly Consolidated STTG Certificate(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal has ruled that the Service Tax Refund can be claimed on the basis of monthly consolidated Service Ta.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax Refund



CESTAT: No denial of Credits to Recipient Even if Duty was Legally Not Payable by Supplier(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that Input tax credits cannot be denied to the recipient even if the duty was lega.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Input Tax Credit to Recipient



CESTAT: No Service Tax on ‘Club or Association Service’ if Received Amount Wholly Transmitted(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the department cannot levy Service Tax on amounts received by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Club or Association Service



CESTAT: No Penalty Can be Imposed on Partners if Penalty Imposed on Partnership Firm(23.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that when a penalty is imposed on a partnership firm, a penalty canno.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty on Partners



CESTAT: IILM Business School Liable to Pay Service Tax on MBA, PGP Programme(27.01.2020)

Central Excise and Service Tax Tribunal (CESTAT), Ahmedabad has held that as the service provided by Institute for Integrated Learning in Management (.....

Tags : Customs Excise and Service Tax Appellate Tribunal, IILM Business School



Supreme Court: Under Excise Act Measure of Levy Won’t be Controlled by Its Nature(23.05.2018)

Supreme Court has held that the measure of levy contemplated in Section 4 of the Central Excise Act, 1944 will not be controlled by the nature of the .....

Tags : Supreme Court, Excise Act



CESTAT, Chennai Allows Excise Duty Exemption to Pepsico on ‘Nimbooz’(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT ), Chennai has observed that the brand ‘Nimbooz’ is not lemonade and allowed excise duty exe.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Nimbooz, Pepsico



CESTAT, Mumbai: Cenvat Credit Permissible on Renting Premises Outside Manufacturing Factory Unit(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat Credit is permissible on renting of premises outside the manuf.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Permissible on Renting Premises



CESTAT, Mumbai: Application for Compounding of Offence Can Not be Rejected on Technical Grounds(20.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the purpose of compounding of offence against the payment of compoundin.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Application for Compounding of Offence



CESTAT, Mumbai: Cenvat Credit Not Admissible on Goods Transport Agency Services(24.02.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat credit is not admissible on Goods Transport Agency services us.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Goods Transport Agency Services



CESTAT, Bangalore: Collection of Contribution to Build Corpus Fund Liable to Pay Service Tax(24.02.2020)

Customs Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the collection of contribution to building a corpus fund to secure t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Contribution to Build Corpus Fund



CESTAT, Ahmedabad: ‘Bulk Milk Coolers’ of Co-Op Societies for Storage, Eligible for Duty Exemption(13.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Bulk Milk Coolers that are manufactured and supplied to various Co-.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Bulk Milk Coolers



CESTAT, New Delhi: Third Party Agency to Pay Service Tax on Collection of Parking Fees in Malls(14.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the right to collect parking fees given by the mall owners is a co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Parking Fees in Malls



CESTAT, Mumbai Upholds Excise Duty Demand Against Cadbury(17.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘milk crumb’ is marketable and hence Cadbury is liable to pay excise du.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cadbury



CESTAT, New Delhi: Importer Not Obliged to Pay Any Amount on Advertisement and Sale Promotion(18.02.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the expenditure incurred on the activities of advertisement and s.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Advertisement and Sale Promotion



CESTAT, Bangalore: Gold was Freely Importable by Normal Importer Prior to DGFT Notification(07.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that gold was freely importable by the normal importer prior to the .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Gold, DGFT Notification



CESTAT, Mumbai: Acceptance to Pay Duty Exempt from Liability of Confiscation and Redemption Fine(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that voluntarily acceptance and willingness to pay the duty at the enhanced rate.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntarily acceptance, enhanced rate, confiscation, redemption, exempt from liability



CESTAT, Bangalore: Service by Foreign Service Provider is not Telecommunication Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that service by Foreign Service Provider is not Telecommunication Service and.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Foreign Service Provider, Telecommunication, service tax



CESTAT, Delhi: Spent Acid is not Exempted Good(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi, has quashed a demand, observing that since Spent Acid is not an exempted good, hence, the p.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Spent Acid, Rule 6(3) of CENVAT Credit Rules, 2004



CESTAT, Bangalore: Executive Appointed is not Manpower Recruitment or Supply Agency Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that appointment of an executive by foreign/holding company is not Manpower R.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, appointment, Manpower Recruitment, Supply Agency Service



CESTAT, Bangalore: Executive Appointed is not Manpower Recruitment or Supply Agency Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that appointment of an executive by foreign/holding company is not Manpower R.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, appointment, Manpower Recruitment, Supply Agency Service



CESTAT, Bangalore Holds Service, Being Export of Service, Cannot be Chargeable to Service Tax(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that service recipient has not physically made accessible any goods to the se.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, service tax, service recipient, export



Hyderabad HC Stays Excise Dept. Order(12.08.2016)

Hyderabad HC has stayed orders of Excise Commissioner who granted permission for Spencer Group to open four retail outlets in Ranga Reddy district.

Tags : Hyderabad HC, Excise Commissioner , Spencer Group



CESTAT, Bangalore Quashes Demand of Service Tax for Promotion of IPL Team(06.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has held that the promotional activities by Anil Kumblein, former Indian skipper to carr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, promotional activities, Anil Kumblein, advertising, Business Auxilliary Services, no service tax



Kerala HC: Waiver of Pre-Deposit u/s 35F for Filing Appeal Destroy Legislative Intent(07.04.2022)

Kerala High Court has observed that waiver of pre-deposit for filing appeal under section 35F of the Central Excise Act, 1944 would destroy the legisl.....

Tags : Kerala High Court, waiver, pre-deposit, section 35F Central Excise Act, 1944, legislative intent



CESTAT, Bangalore: Consignment Note Sufficient to Prove Transportation for CHA(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has observed that a consignment note is enough to prove transportation for cust.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, consignment note, customs house agent



CESTAT, Delhi: No Service Tax on Toll Collection on Behalf of NHAI(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that an independent contractor is not liable to pay service tax while .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, independent contractor, National Highways Authority of India, toll collection



CESTAT, Delhi: No Malafide Intention on Claiming Cenvat Credit on Rent a Cab Service(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has confirmed a demand in relation to availment of cenvat credit of service tax paid on rent.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, rent-a-cab service, malafide intention



Karnataka High Court Rejects Excise Officials Plea Challenging Criminal Proceeding(02.11.2016)

Karnataka High Court has dismissed petitions filed by two top officials of Excise Department challenging criminal proceedings initiated against them o.....

Tags : Karnataka High Court, Excise Department, Lokayukta



Orissa HC Sets Aside Order Mandating Bank Guarantees for Grant/Renewal of Excise Licenses(13.08.2020)

Orissa High Court has set aside a Government Order, mandating furnishing of Bank Guarantees, instead of Solvency certificates for grant or renewal of .....

Tags : Orissa High Court, Grant/Renewal of Excise Licenses



ITAT, Ahmedabad: Additions Cannot be Made to Assessee's Income on Basis of Document(03.05.2022)

Income Tax Appellate Tribunal , Ahmedabad has held that additions cannot be made to assessee's taxable income on the basis of documents that are decla.....

Tags : Income Tax Appellate Tribunal , Customs Excise and Service Tax Appellate Tribunal, service tax



CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence(03.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with .....

Tags : Customs, Excise & Service Tax Appellate Tribunal, section 112, Customs Act, 1962



CESTAT, Delhi: Anti-Dumping Duty Paid After Validity of Notification is Refundable(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Anti-dumping duty paid after the expiry of the period mentioned in the co.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, notification, importer, anti-dumping duty



CESTAT: Statement u/s 14 of Central Excise Act has no Evidentiary Value without Cross Examination(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the statement made under Section 14 of the Central Excise Act, 1944 be.....

Tags : Customs, Excise, Evidentiary Value, Admissible Evidence



CESTAT, New Delhi Directs to Restore Customs Broker Licence(22.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no document to support the allegation and directs to reinstate the custo.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, reinstate, customs broker license



CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods



CESTAT, Delhi: Service Tax Can’t be Levied for Total Receipt Under Threshold Limit of 10 Lakh(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Delhi has observed that service tax can’t be levied for total receipt falling below the threshold li.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, service tax, threshold limit



CESTAT, New Delhi: No Exemption of Central Excise Duty for Module Mounting Structures(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no immunity of central excise duty for module mounting structures used i.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, central excise duty, module mounting structures



CESTAT, New Delhi Sets Aside Order Denying Cenvat Credit to Buyer(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that the allegation against supplier was proved not true and set aside the or.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit



CESTAT, Delhi: Service Tax Not Payable on Liquidated Damages(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that service tax is not to be paid on liquidated damages recovered on the failu.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, contract



CESTAT, New Delhi: Dispute Relating to Rebate Amount Subjudice Before Appellate Forum(27.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that dispute relating to amount of rebate subjudice before the appellate foru.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, subjudice, rebate amount



CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Service Tax Refund Claim(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that Lehman Brothers Securities Pvt Ltd, is entitled for the refund claim of Serv.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Mumbai, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy services, Reverse Charge Mechanism, winding up



CESTAT, Delhi: Place of Removal is Premises of Buyer to Avail Cenvat Credit on Outward Transport(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has observed that the place of removal for availing cenvat credit on outward transport is the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Rule 2(l) of the Cenvat Rules, 2004



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Refund of Service Tax(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Lehman Brothers Securities Pvt Ltd is entitled for the refund claim of Ser.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy, Reverse Charge Mechanism



CESTAT, Ahmedabad: Cenvat Credit Allowable on Courier Services Used for Export of Goods(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is allowable for courier services on the amount of input .....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, input tax, courier services



CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit



CESTAT, New Delhi Upholds Penalty Against Sales Managers for Evading Customs Duty(26.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has upheld the order of the Commissioner of Inland Container Depot, wherein pena.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty Against Sales Managers



CESTAT, Mumbai: Refund is Available on Swachh Bharat Cess Used for Export of Services(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the Swachh Bharat Cess paid on input services has to be available as .....

Tags : Customs Excise and Service Tax Appellate Tribunal, Swachh Bharat Cess



CESTAT, Mumbai: No Service Tax on Rent Received from Bullock Carts with Tyres & Without Driver(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai has held that tyre Bullock Carts without bullocks and driver, provided by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Rent Received from Bullock Carts with Tyres & Without Driver



CESTAT, Mumbai: Sahara India TV Network Can Utilize Cenvat Credit for Payment of Service Tax(28.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payme.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Sahara India TV Network



CESTAT, Bangalore: Software Maintenance Services Not Covered Under Business Auxiliary Services(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the software maintenance services shall not be covered within the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Software Maintenance Services



CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS(13.05.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax .....

Tags : Customs Excise and Service Tax Appellate Tribunal, CENVAT credit, service tax, Voluntary Separation Scheme



CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treatin.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chennai, section 11B, Central Excise Act, 1944, wrong forum



CESTAT, Ahmedabad: Cenvat Credit Allowable on Furniture Used in Guesthouse(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has observed that cenvat credit can be allowed on the furnitures used in guest .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit



CESTAT, Kolkata: Compensation Received For Coal Blocks Cancellation, Not Liable to Pay Service Tax(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has held that compensation received under a statute for cancellation of coal blocks/mines .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, Service Tax, coal blocks



CESTAT, Kolkata: Service Tax Not Exigible on Compensation Received for Cancellation of Coal Blocks(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has ruled that the compensation received under a statute for cancellation of coal blocks/m.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, coal blocks, Service Tax



CESTAT: Stability Studies, Technical Testing & Analysis of New Drugs Not Subject to Service Tax(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has ruled that the stability studies, technical testing and analysis of new drugs are no.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, stability studies, technical testing, Scientific and Technical Consultant Service, Technical Testing and Analysis Service, service tax



CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability(05.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs d.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, customs duty, Customs Act, 1962, enhanced rate, redemption fine



CESTAT: Cenvat Credit in Outward Transportation for Services From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT: Cenvat Credit Available in Outward Transportation From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT Allows to Pay Service Tax for Construction of Residential Complex(10.05.2022)

Customs, Excise & Service Tax Appellate, Bangalore has allowed to Pay Service Tax under Composition scheme of Works Contract (Composition Scheme for P.....

Tags : Customs, Excise & Service Tax Appellate, Service Tax, Composition scheme of Works Contract (Composition Scheme for Payment of Service Tax) Rules, Residential Complex



CESTAT: Foreign Origin Gold Bar With Unexplained Source Liable for Absolute Confiscation(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai while remanding the matter back, has held that the gold bar with a foreign marking, the so.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, gold bar, prohibited good



CESTAT, Hyderabad: Liquidated Damages Does Not Attract Service Tax(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has held that receipt of liquidated damages by the service provider for breach of condit.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, liquidated damages, Service Tax



CESTAT: Cenvat Credit Allowable on Steel Items Used in Creation of Sponge Iron Kiln and Power Plant(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has applied the "user-test" by providing cenvat credit on steel goods used in the construc.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, user-test, cenvat credit, sponge iron kiln, power plant



CESTAT: Exemption of Excise Duty For Galvanized Solar Structures As Part of Solar Power Generation(17.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has ruled that galvanised solar structure is a part of solar power generation facility and.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, galvanized, solar power, excise



CESTAT: No Excise Duty on Goods Manufactured on Job Work Basis(18.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has ruled that no excise duty on goods manufactured on job work basis from old and used go.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, excise duty, job work, supplier



CESTAT: Galvanised Solar Structure to Set Up Solar Power Plants Exempted From Excise Duty(18.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that galvanised solar structures manufactured and cleared for the initial setting .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, galvanized, excise duty



CESTAT: Central Excise Duty Not Payable on Intermediate Products(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has observed that central Excise Duty is not payable on intermediate products, used captiv.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Duty



CESTAT: Customer Care Service is Classifiable U/S 65 (11) Finance Act(19.05.2022)

Income Tax Appellate Tribunal, Bangalore has observed that Common Area Maintenance (CAM) Charges included in rent were allowable as a deduction.

Tags : Customs, Excise and Service Tax Appellate Tribunal, customer care, Business Auxiliary Services



CESTAT: Penalty Under Central Excise Act is Not Sustainable by Third Party Evidence(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Delhi has ruled that the demand of duty and penalty under the Central Excise Act, 1944 is not sustai.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Act, 1944, demand of duty



CESTAT, Ahmedabad: Cenvat Credit on Services within Factory Premises allowable(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit in respect of garden maintenance service under the Cenvat.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Cenvat Credit Rules, garden maintenance



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



CESTAT, Bangalore: Service Not Made Available Physically, Can’t be Chargeable to Service Tax(12.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that recipient of the service has not physically made available to the servic.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, recipient, service provider, export, service tax



CESTAT, Kolkata: Manufacturer is Eligible to Avail Cenvat Credit on Sales(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Kolkata has observed that since the sale and manufacture are inter connected, the cenvat credit i.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, cenvat credit, sales commission



CESTAT, Ahmedabad: Service Tax Cannot be Levied Based on Income Declared Under IDS(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad has observed that service tax cannot be levied merely because the income declared under.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, service tax, Income Declaration Scheme, 2016



J&K HC Strikes Down Clauses of Jammu and Kashmir Excise Policies(30.12.2020)

Jammu and Kashmir High Court has struck down certain clauses of the Jammu and Kashmir Excise Policies for the year 2017-18, 2018-19 and 2019-20 as bei.....

Tags : Jammu and Kashmir High Court, Jammu and Kashmir Excise Policies



CESTAT Allows Cenvat Credit To Satyam Computer for Service Tax Paid on Medical Insurance Premium(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has granted a cenvat credit to Satyam Computer for service tax paid on insurance premium.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, insurance premiums



CESTAT: Activity Of Printing Advertisement Content On PVC Material Amount to "Manufacturing"(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that no service tax is payable on the activity of printing advertisement conte.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, advertisement



SC Rejects Plea by Hero MotoCorp for Full Budgetary Support(18.10.2022)

Supreme Court has rejected the claim of Hero MotoCorp’s seeking full budgetary support in lieu of the pre-existing outright excise duty exemption, not.....

Tags : Supreme Court, central government, excise duty, Hero



CESTAT: Charges Of Clandestine Removal Cannot Be Confirmed On The Basis Of Private Records(19.10.2022)

Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal cannot be confirmed on the.....

Tags : clandestine, corroborative, Customs, Excise and Service Tax Appellate Tribunal



CESTAT: Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM(21.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that the service tax demand is not sustainable as the appellant has purchased f.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, freight



#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)

Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.

Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules



#GST Rollout:Govt Sets Up War Room to Deal with GST Queries(29.06.2017)

Government has created a special war room to act as as single window for resolution of any GST-related issue. It will operate from eight in the mornin.....

Tags : Central Board of Excise and Customs, GST, War Room



Kerala HC Asks Excise Dept to Avoid Long Queue Formations in Front of Liquor Shops(10.07.2017)

Kerala High Court has directed State Excise Department to take proactive steps to avoid long queue formations in front of liquor shops all across the .....

Tags : Kerala High Court, State Excise Department



CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the levy of penalty on the sole proprietor of a firm along with the c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Levy of Penalty on Proprietor and Firm



CESTAT, Chandigarh: Benefit of Cenvat Cannot be Denied Due to Faulty Investigation(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the benefit of Cenvat credit cannot be denied to the taxpayer on.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



CESTAT, Delhi: Cenvat Credit Not Allowable on Capital Goods on Which Depreciation Availed(14.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the Cenvat credit is not allowable on the capital goods for which th.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit



Delhi Court: Manish Sisodia Brain Behind Increasing Profit Margin for Wholesalers in Liquor Policy(01.05.2023)

Rouse Avenue Court while denying bail to Manish Sisodia in money laundering case connected to alleged Excise policy scam, has observed that evidence s.....

Tags : Rouse Avenue Court, Excise Policy Scam, Liquor Policy, Manish Sisodia



Punjab and Haryana HC Seeks Information on Highway Liquor Vends(17.11.2015)

Punjab and Haryana HC has directed Punjab Excise and Taxation Commissioner to inform if there were any liquor vends in state in violation of the court.....

Tags : Punjab and Haryana HC , Punjab Excise and Taxation Commissioner



Supreme Court Allows Withdrawal of Excise Duty Exemption for Pan Masala(20.09.2019)

Supreme Court has upheld the withdrawal of the exemption from payment of Excise Duty to the pan masala with tobacco and pan masala without tobacco by .....

Tags : Supreme Court, Excise Duty



Delhi HC Directs to Present Petition Challenging Delhi New Excise Policy Before CJ(19.07.2021)

Delhi High Court has directed that the petition challenging tender conditions of Delhi Government's New Excise Policy 2021-22 be presented before a be.....

Tags : Delhi High Court, Delhi New Excise Policy



Delhi HC Issues Notice on Plea Challenging Delhi Excise Policy 2021(28.07.2021)

Delhi High Court has issued notice on a petition challenging Delhi Excise Policy 2021 insofar as it reduces the minimum age for consumption of liquor .....

Tags : Delhi High Court, Delhi Excise Policy 2021



Del HC: Discretion to Grant Bail in PMLA Case Not to be Exercised Only as Last Resort(13.06.2023)

Delhi High Court while granting bail to 'Indo Spirits' founder Sameer Mahandru in PMLA case related to the alleged Delhi excise policy scam, has obser.....

Tags : Delhi High Court, PMLA, Bail, Delhi excise policy scam



Bom. HC: Upon Application of Deceased’s Legal Heirs, Excise Commissioner Must Cancel Liquor Licence(20.06.2023)

Bombay High Court while observing that transfer of liquor licences is at the discretion of the concerned authority, has held that legal heirs of the d.....

Tags : Bombay High Court, Excise Commissioner, Liquor Licence



Bombay High Court: Excise Staff Must Inspect Pubs(15.02.2018)

Bombay High Court has observed that excise officials too must inspect restaurants and pubs regularly and take action against violations.

Tags : Bombay High Court, Excise



Madras High Court Warns Greater Chennai Corporation Over Waterlogging Issue(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, while directing the Goods and services tax (GST) refund to Service Provider rul.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Claiming GST Refund



CESTAT: Pre-Delivery and After Sale Service Charges Not included in Assessable Value of Vehicle(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the pre-delivery and after sale service charges cannot be included i.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Assessable Value of Vehicle



CESTAT, Kolkata: No Service Tax Can be Levied on Compensation for Cancelation of Coal Blocks(11.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that no service tax can be levied on amounts received as compensation .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Compensation for Cancelation of Coal Blocks



CBIC Notifies Procedure for Refund of Excise Duty on Purchase of Petrol or Diesel(12.11.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the Procedures for a refund of excise duty on the purchase of petrol or diesel or fuel.....

Tags : Central Board of Indirect Taxes and Customs, Refund of Excise Duty on Purchase of Petrol or Diesel



Cal. HC: Distinction Among Public & Pvt Companies for Exemption in Excise Rule is Ultra Vires(12.12.2023)

Calcutta High Court has struck down the provision in West Bengal Excise (Change in Management) Rules, 2009 which allowed for the levy of such fees fro.....

Tags : Calcutta High Court, Ultra Vires, Excise Rules



CESTAT, Ahmedabad: Service Tax Not Applicable on Take-Away Food(09.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that service tax is not payable on packed food sold as take away and .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Take-Away Food



CESTAT, Chennai: Input Service No Longer Includes Services for Personal Use or for Employee(11.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the definition of input service as it stood prior to April 1, 2011.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Input Service



CESTAT, Delhi Directs to Refund Service Tax Collected from Customers for Advertisement Services(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has directed Prasar Bharati to refund the Service Tax collected from customers for a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal , Advertisement Services



CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products



CESTAT, Mumbai Allows CENVAT Credit Even When Goods Not Classified as Capital Goods(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the CENVAT credit even when the goods were not classified as capital g.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT Credit



CESTAT: No Provision in Cenvat Credit Rules to Allow Cash Refund of Cess in Cenvat Credit Balance(06.05.2024)

Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision in the Cenvat Credit Rules, 2004 or in .....

Tags : CESTAT, Cenvat Credit Rules, Central Excise Act, Cenvat credit



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Chennai: No Prohibition on Selling of Goods by Importer to Another(15.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Chennai bench has held that there is no prohibition on the selling of goods by the importer to anoth.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Selling of Goods by Importer to Another



CESTAT, Mumbai Holds 4G Mobile Towers that are Movable in Nature and Eligible for CENVAT Credit(20.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the 4G mobile towers are movable in nature and entitled for CENVAT credit.

Tags : Customs, Excise & Service Tax Appellate Tribunal, 4G mobile towers, CENVAT credit



CESTAT, Mumbai: Dept Bound to Accept Description of Goods on CA Certificate(21.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that the customs department is bound to accept the description of goods on the ba.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chartered Accountant, special additional duty, customs department



CESTAT, Chennai : Royalty Need Not be Included in Transaction Value if Not Paid to Foreign Supplier(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Chennai has ruled that royalty need not be incorporated in transaction value if not paid to a foreig.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, royalty, foreign supplier



CESTAT, New Delhi: No Denial of Cenvat Credit Merely on Procedural Irregularity(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no denial of cenvat credit simply on procedural irregularity.

Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit



CESTAT, Bangalore: Refund Can’t be Rejected for Non-Submission of Invoices by Original Authority(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that refund can’t be rejected for non-submission of invoices before original aut.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, invoices, refund



CESTAT, Bangalore: Simple Aluminium Plates Classifiable Under 7606 1200 of Chapter Tariff Heading(02.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that Simple Aluminium Plates are classifiable under 7606 1200 of Chapter Tariff .....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Chapter Tariff Heading, 7606 1200, Simple Aluminium Plates



CESTAT, Mumbai: Sports Boats Come Within Ambit of Inflatable Craft under Customs and Tariffs Act(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that sports boats come within the meaning of inflatable craft subsequent to headi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Customs Tariff Act, 1975, sports boats



CESTAT, Ahmedabad: Press Mud Made During Manufacture of Sugar Can’t be Exempted Products(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the Bagasse/ Press mud made during the course of manufacture of sugar .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Rule 6 of Central Excise Rule, 2004, sugar



CBEC: KKC Only on Services Rendered, Billed from June 1(27.06.2016)

Central Board of Excise and Customs (CBEC) has issued a notification granting exemption from Krishi Kalyan Cess (KKC) for services rendered and invoi.....

Tags : Central Board of Excise and Customs , Krishi Kalyan Cess



CESTAT, Delhi: Service Tax Can’t be Levied for Independent Buildings Having One Residential Unit(23.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that Service Tax cannot be levied under Construction of Complexes or Resi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Independent Buildings



CESTAT, Kolkata: No Service Tax on ‘Evacuation of Ash Pond” and Its Transportation(23.03.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the removal of fly ash from the pond cannot be termed as “Cleaning a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Evacuation of Ash Pond



CESTAT, New Delhi: Area Based Exemption is Available to New Unit(24.03.2020)

Customs Excise and Services Tax Appellate Tribunal, New Delhi has held that area based exemption under Central Excise Rules, 2002 is available where t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Area Based Exemption



CESTAT, Delhi Quashes Service Tax Demand on Notice Pay from Employees for Premature Resignation(14.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the service tax demand on notice pay recovered from employees for prema.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Premature Resignation



CESTAT: Demand of Excise Duty Not Payable on Waste and Scrap Packing Material if Travels Beyond SCN(22.03.2024)

Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is supposed to be paid on waste and scrap pa.....

Tags : Mumbai Bench, CESTAT, Excise Duty, Show-Cause Notice



CESTAT: Proceeding Can't be Initiated When Excise Duty was Paid Prior to Issuance of Notice(25.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the authorities has no jurisdiction to initiate proceedings a.....

Tags : CESTAT, Excise Duty, Show Cause Notice



CESTAT: Refund of Excess Duty Paid Can’t be Denied for Non-Option of Provisional Assessment(25.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the refund of excise duty paid in excess cannot be rejected solel.....

Tags : CESTAT, Refund, Excise, Assessee



CESTAT, Delhi: CHA Has No Reason to Doubt Any Malpractice of Export of Prohibited Goods(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Custom House Agent had no reason to doubt any malpractice and attempted e.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Custom House Agent, malpractice, prohibited goods, abetment



CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services(11.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT credits, Service Tax, Goods and Service Tax, Reverse Charge Mechanism



CESTAT Waives Detention and Demurrage Charges for Goods Confiscated by Customs(12.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that a remission of detention and demurrage costs was appropriate because the goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, detention, Customs Department, seizure



CESTAT, Mumbai: Value of Excisable Goods Sold at Depot Will be Determined Using Sale Price From Depot(12.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the value of excisable items sold at depot shall be established based on the s.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, depot



CESTAT, Ahmedabad: No Service Tax on Electricity Charges Reimbursed to Service Provider(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad has observed that service tax cannot be levied on reimbursement of electricity charges .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, service tax, electricity charges



CESTAT, Mumbai: Enhancement of Value Cannot be Ground to Invoke Penal Provisions/Confiscation(13.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed enhancement of value cannot be a ground on voluntary statement to invoke penal p.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntary statement, penal provisions



CESTAT, Mumbai: Third Party Records Cannot Form Basis of Clandestine Removal(13.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that records of the third party cannot form the basis of clandestine removal, un.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, clandestine removal, corroborated



CESTAT, Ahmedabad: Allegation of Non-Re-Warehousing of Goods Prove by Substantial Evidence(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that allegation of non-re-warehousing of the goods prove by substantial evi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, non-re-warehousing, substantial



PAN Mandatory For Excise, Service Tax Payers For GST Registration(09.01.2017)

Tax Department has made it mandatory for central excise duty and service tax payers to obtain valid PAN number before they can be migrated to new Good.....

Tags : Tax Department, Excise, Service Tax, GST Registration



Gauhati HC to Excise Dept.: Hear Objections of Local Public Before Setting Up Liquor Shop(28.06.2022)

Gauhati High Court has directed the Excise Department to dispose the representation filed by a large number of public organisations of a locality in D.....

Tags : Gauhati High Court, Excise Department, Assam Excise Rules



Madras HC: Officers of DGGI are Central Excise Officers(04.07.2022)

Madras High Court has held that officers of Directorate General of GST Intelligence (DGGI) are Central Excise Officers for the purpose of Rule 3 of th.....

Tags : Madras High Court, DGGI, Service Tax Rules, Central Excise Officers



CESTAT: Licence of Customs Broker Cannot be Revoked Without Cross-Examination(23.12.2020)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the license of Customs Broker cannot be revoked without granting an opportunity .....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Licence of Customs Broker



J&K HC Orders Action Against Top Officers for Excise Policy Manipulation(29.12.2020)

Jammu and Kashmir High Court has asked the chief secretary to examine the role of top officers for tinkering with provisions of law, scrapping arbitra.....

Tags : Jammu and Kashmir High Court, Excise Policy Manipulation



CESTAT, Bangalore: CENVAT Credit of Service Tax Can be Availed by Banks for ‘Output Services’(04.11.2020)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Bangalore has held that the CENVAT credit of service tax paid for insurance service recei.....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, CENVAT Credit of Service Tax



CESTAT: CENVAT Credit Can’t be Denied on Sales Commission(02.12.2020)

Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) has held that the CENVAT Credit cannot be denied on sales commission as it falls under.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, CENVAT Credit



CESTAT: No Service Tax Applicable on Permanent Transfer of IPR(02.12.2020)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is applicable on permanent transfer of Intellectual Property.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Permanent Transfer of IPR



CESTAT, Chandigarh: Service Tax Cannot be Imposed on Promotional Activities of Coca Cola Franchisee(08.12.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax cannot be imposed on Coca Cola Franchisee for the pr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Coca Cola



CESTAT, Delhi: No Service Tax Applicable on Additional Interest Recovered from Customers(14.12.2020)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has held that service tax is not applicable on additional interest recovered from cust.....

Tags : Customs, Excise, Service Tax Appellate Tribunal, Additional Interest Against Delayed Payment



CESTAT: Objection of Audit Cannot be Basis for Determining Duty Liability(18.12.2020)

Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) has held that objection of audit cannot be the basis for determining duty liability, in abs.....

Tags : Customs, Excise, Service Taxes Appellate Tribunal, Objection of Audit



Government Hikes Excise Duty on Cigarettes, Tobacco, Pan Masala(01.02.2017)

Government has increased excise duty on cigars and cheroots to 12.5%, on pan masala to 9%, and on other unmanufactured tobacco to 8.3%.

Tags : Government, Excise duty, cigars, pan masala, tobacco



Government Scraps Excise Duty on Branded Gold Coins(01.12.2016)

Government has scrapped 1 % Excise Duty currently applicable on branded gold coins.

Tags : Union Government, Excise Duty, gold coins



Punjab & Haryana HC Denies Anticipatory Bail to Excise and Taxation Officer(29.09.2020)

Punjab & Haryana High Court has refused to grant anticipatory bail to the Excise and Taxation Officer for allegedly taking gratification by corrupt or.....

Tags : Punjab & Haryana High Court, Excise and Taxation Officer



CESTAT: No Excise Duty on Goods Consumed for Manufacture of Exempted Final Products(02.06.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has held that intermediate goods consumed for the manufacture of exempted final products.....

Tags : CESTAT, Exempted Goods, Excise



Karnataka HC: GST And Excise Duty leviable on Tobacco And Tobacco-derived Products(07.10.2022)

Karnataka High Court has held that the Union government is entitled to levy Central GST (CGST) as well as excise duty on tobacco and tobacco-derived p.....

Tags : Karnataka High Court, CGST, Excise, Tobacco



Patna HC to GST Dept.: Submit Report on Action Against Smuggling & Liquor Manufacture(23.06.2022)

Patna High Court has directed the GST department, Police and Chief Secretary of the State to file a detailed report on the steps taken for the effecti.....

Tags : Patna High Court, Bihar Prohibition and Excise Act, Smuggling



CESTAT, Delhi Quashes Order Confirming Demand of Service Under ‘Works Contract’(15.02.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the order confirming demand of service tax under “works contract” even if .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Demand of Service



SC: Limitation Period U/S 11B Central Excise Act Applicable to Claims for Rebate of Duty(30.11.2022)

Supreme Court held that while making claim for rebate of duty under Rule 18 of Central Excise Rules, 2002, period of limitation prescribed under Secti.....

Tags : Supreme Court, Excise Rule, Limitation



CBIC Notifies Nil Excise Duty Rate for Ethanol Blended Petrol(06.07.2022)

Central Board of Indirect taxes and Customs (CBIC) has notified nil central excise duty rate for the products ethanol-blended petrol.

Tags : CBIC, Nil Excise, Ethanol Blended Petrol



Bombay HC Asks Excise Dept to Refund Excessive Fine Imposed for Transfer of Liquor License(07.06.2017)

Bombay High Court has decided to interfere in an order passed almost 19 years ago on November 26, 1998, wherein BN Sanas Company Pvt Ltd, which runs a.....

Tags : Bombay High Court, Excise, Liquor License



CBEC Releases Transition Rules Approved by GST Council(08.06.2017)

Central Board of Excise and Customs (CBEC) has unveiled Transition Rules as finalized by GST Council in its meeting held on New Delhi last week.

Tags : Central Board of Excise and Customs, GST



Delhi HC Quashes Service Tax Proceeding as Pre-Notice Consultation Mandatory for Demand above Rs. 50L(10.05.2019)

Delhi High Court, while annulling the Service Tax proceedings, held that since the demand is above Rs. 50 lakhs, a pre-notice consultation was mandato.....

Tags : Delhi High Court, Central Board of Excise and Customs



Service Tax Paid by Mistake Can’t be Refunded under Finance Act, 1994: CESTAT(10.05.2019)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of the service tax paid by mistake cannot be processed under the Fina.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Finance Act, 1994



Rajasthan HC Dismisses Plea Challenging New Excise Policy(25.03.2021)

Rajasthan High Court has dismissed the petition challenging the new excise policy on the grounds that it was a policy matter and it was in the purview.....

Tags : Rajasthan High Court, New Excise Policy



J&K&L HC: Units in J&K Entitled for Excise Duty Exemption Prior to 1st July 2017 Liable to Pay GST(03.01.2023)

Jammu and Kashmir and Ladakh High Court has held that units located in Jammu and Kashmir are entitled to central excise duty exemption prior to July 1.....

Tags : Jammu and Kashmir and Ladakh High, Excise Duty, GST



Supreme Court Upholds Constitutional Vires of Section 35F of Central Excise Act(17.04.2017)

Supreme Court has dismissed a Special Leave Petition (SLP) challenging constitutional validity of Section 35F of the Central Excise Act, 1944.

Tags : Supreme Court, Central Excise Act, 1944



CESTAT, New Delhi Quashes Countervailing Duty of 2.47% on Continuous Cast Copper Wire(10.03.2021)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), New Delhi has quashed the countervailing duty (CVD) of 2.47% on Continuous Cast Copper Wi.....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Continuous Cast Copper Wire



CESTAT, Ahmedabad: Nayara Energy Entitled to Cenvat Credit(18.03.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that Nayara Energy is entitled to Cenvat Credit in respect of all the se.....

Tags : Customs, Excise, Service Tax Appellate Tribunal, Nayara Energy



CESTAT, New Delhi Frees M/S Shree Rolling Mill from Charge of Clandestine Removal(22.03.2021)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has freed M/S Shree Rolling Mill from charge of clandestine removal, stating that charge .....

Tags : Customs Excise and Service Tax Appellate Tribunal, M/S Shree Rolling Mill



CESTAT: No Case Made Out By Customs For Confiscation Of Goods Meant For Export(23.01.2023)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that a “No Objection Certificate” (NOC) is not required from the Drug .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, No Objection Certificate, Drug Controller, export



CESTAT: Payments Made Through Cenvat Account Liable To Be Re-Credited If Excise Duty Paid In Cash(23.01.2023)

Customs, Excise, and Service Tax Appellate Tribunal has ruled that once the duty has been paid in cash, earlier payments made through the Cenvat Accou.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Account



Union Budget, 2019: Special Additional Excise Duty of Rs 1/Litre on Petrol & Diesel(05.07.2019)

Union Finance Minister Nirmala Sitharaman has levied a special excise duty of Rs 1/Litre on petrol and diesel.

Tags : Union Budget 2019, Excise Duty



Delhi Government Notifies Amendment in Excise Rules Allowing Home Delivery of Liquor(02.06.2021)

Delhi Government has notified Delhi Excise (Amendment) Rules, 2021, whereby holders of L-13 licences will be allowed to deliver liquor to homes, provi.....

Tags : Delhi Government, Delhi Excise (Amendment) Rules, 2021, Home Delivery of Liquor



SC: Mere Affixation of MRP Doesn’t Make Goods Eligible for Central Excise Duty Exemption(22.03.2023)

Supreme Court while observing that mere affixation of MRP does not make goods eligible for central excise duty exemption, has held that what is requir.....

Tags : Supreme Court, MRP, Excise, Exemption



CESTAT, Ahmedabad: Interest of Only Refundable Duty Admissible under Section 11BB(20.04.2021)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Ahmedabad has held that the interest of only refundable duty is admissible under Section .....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Interest of Refundable Duty



CESTAT, Delhi: Cenvat Credit Admissible for Input Service Used in Storage Facilities(07.04.2021)

Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi has ruled that the Cenvat Credit is admissible for input service used in storag.....

Tags : Customs, Excises, and Service Taxes Appellate Tribunal, Cenvat Credit



CBEC: Service Tax Return for April to June 2017 Must Be Filed Before 15th Aug(23.06.2017)

Central Board of Excise and Customs (CBEC) has mandated all service providers who are assesses under Finance Act, 1994 to submit returns for period Ap.....

Tags : Central Board of Excise and Customs



Del. Court: Sisodia was Instrumental in Implementation of Excise Policy; Arrest Justified(13.03.2023)

Rouse Avenue District Court, Delhi has held that Manish Sisodia was instrumental in formulation and implementation of Delhi excise policy for 2021-22 .....

Tags : Rouse Avenue District Court, Manish Sisodia, Excise Policy, Money Laundering



Bombay HC: HC Cannot Entertain an Appeal wherein ‘Rate of Duty’ or ‘Value of Goods’ is Disputed(24.07.2017)

Bombay High Court has observed that in view of Section 35G of Central Excise Act, 1944, High Court has no jurisdiction to entertain appeals wherein th.....

Tags : Bombay High Court, Excise Act



CBEC: No Service Tax for Title Transfer in Property(27.10.2015)

Central Board of Excise and Customs (CBEC) has clarified that in case of sale of flats, title transfer after issuance of an occupancy certificate is e.....

Tags : Central Board of Excise and Customs , Title Transfer



Time Limit for Generation of GSTR-1A & 2A Extended(08.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that the time limit for generation of GSTR-2A and 1A will be extended as the due date for fil.....

Tags : Central Board of Excise and Customs, GSTR-2A, GSTR-1A



CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism(03.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” u.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Limited Liability Partnership



Punjab and Haryana HC Issues Summon to State Excise Chief over Liquor Shops on Highways(15.12.2015)

Punjab and Haryana HC has summoned Excise and Taxation Commissioners (ETCs) of Haryana and Punjab over their failure to stop liquor vends along the na.....

Tags : Punjab and Haryana HC, Excise and Taxation Commissioners (ETCs) of Haryana and Punjab



CESTAT, Delhi: Finished Goods Not Liable for Confiscation in Absence of Any Finding(05.07.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the finished goods are not liable for confiscation in absence of an.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Finished Goods



CESTAT, Bangalore Allows Refund of Cenvat Credit as Transition Merely an Error(05.07.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed the refund of cenvat credit as the transition of refund amount mer.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Refund of Cenvat Credit



CESTAT, Delhi Directs Department to Allow Refund of Excise Duty Paid by Ray-Ban India(06.07.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has directed the central excise department to allow refund of excise duty paid by t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Ray-Ban India



Delhi High Court Disposes Plea for Publication of New Excise Policy 2021(06.07.2021)

Delhi High Court has disposed of a plea filed by Delhi Liquor Traders' Association seeking directions to make public Delhi Government's new excise pol.....

Tags : Delhi High Court, Publication of New Excise Policy 2021



CESTAT, Delhi: Manufacturer Entitled to Avail Cenvat Credit on Port Charges(22.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the manufacturer is entitled to avail cenvat credit on port charges.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit on Port Charges



CESTAT, Mumbai Deletes Custom Duties, Penalties on Retail Packing of Diapers and Sanitary Napkins(22.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai has provided relief to the Godrej Hygiene Products Ltd, by deleting the Customs d.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Custom Duties, Penalties on Retail Packing of Diapers and Sanitary Napkins



DIPP Notifies Guidelines for Excise Free Zone Scheme for Eligible Units in Certain States(10.10.2017)

Department of Industrial Policy and Promotion (DIPP) has notified guidelines for excise free zone scheme for eligible manufacturing units in J&K, Utta.....

Tags : excise free zone



CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws(08.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect o.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, SEZ Act



CESTAT, Delhi: No Service Tax Payable on Services Provided by Government Company(18.10.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax payable on services provided to Government Company fo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Transmission of Electricity



Del. HC: Rule 8 of Chewing Tobacco & Unmanufactured Tobacco Packing Machines Rules is Valid(08.09.2023)

Delhi High Court while upholding the validity of Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Col.....

Tags : Delhi High Court, Chewing Tobacco, Central Excise Act, Ultra Vires



CESTAT: Mere Use of Word ‘Principle to Principle’ Basis Not Franchise Service, Not Taxable(27.01.2020)

Customs Excise and Services Tax Appellate Tribunal (CESTAT) has held that mere use of the word ‘principle to principle’ cannot be a basis for attracti.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Franchise Service



CBEC: No Refund of Unutilised Input Tax Credit on Corduroy Fabrics Supply(26.09.2017)

Central Board of Excise and Customs (CBEC) has notified that refund cannot be allowed on unutilised input tax credit on corduroy fabrics supply under .....

Tags : Central Board of Excise and Customs, input tax credit, corduroy fabrics



CESTAT, Delhi: Importer Cannot be Held Liable for Non-Generation of Bills of Entry Numbers(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the importer cannot be held liable for the non-generation of Bills of.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Non-Generation of Bills of Entry Numbers



CESTAT: Service Provider Not Liable to Pay Service Tax on Commission Paid to Overseas Agent(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the service provider engaged Textile Processing is not liable to pa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Commission Paid to Overseas Agent



CESTAT, Delhi: No Service Tax Applicable on Transporter of Firewood(18.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax is applicable on transporter of firewood as carting .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Transporter of Firewood



CESTAT, Delhi: No Service Tax Applicable on Transporter of Firewood(18.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax is applicable on transporter of firewood as carting .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Transporter of Firewood



CESTAT, Delhi Sanctions Refund of CVD and SAD Paid u/s 142 of GST(28.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has sanctioned refund of Countervailing Duty (CVD) and Special Additional Duty (SAD.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of CVD and SAD



CESTAT, Chennai Allows Refund Claim by Hyundai Motor India(05.10.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has allowed a refund claim by Hyundai Motor India where the Tribunal quashed an .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Hyundai Motor India



SC in Manish Sisodia’s Bail Application: Can’t Keep Someone Behind Bar Ad Infinitum(17.10.2023)

Supreme Court while observing that arguments on charges begun before the special courts trying the case of Manish Sisodia in Delhi excise policy scam .....

Tags : Supreme Court, Delhi Excise Policy Scam, Manish Sisodia’s



SC in Manish Sisodia’s Bail Application: Can’t Keep Someone Behind Bar Ad Infinitum(17.10.2023)

Supreme Court while observing that arguments on charges have not begun before the special courts trying the case of Manish Sisodia in Delhi excise pol.....

Tags : Supreme Court, Delhi Excise Policy Scam, Manish Sisodia’s



SC: Education Cess Paid Alongwith Excise Duty is Refundable in Cases Where No Duty is Payable(05.12.2017)

Supreme Court has held that the manufactures who paid excise duty in terms with the exemption notification No. 20/2007-Ex can claim refund of educatio.....

Tags : Supreme Court, Excise Duty



CESTAT, Delhi Quashes Service Tax Commissioner Order Confirming Recovery of CENVAT Credit(26.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the Service Tax Commissioner’s Order confirming recovery of CENVAT cre.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Order Confirming Recovery of CENVAT Credit



SC Rejects Manish Sisodia’s Bail Plea in Delhi Excise Policy Scam Case(30.10.2023)

Supreme Court has denied bail to former Delhi Deputy Chief Minister Manish Sisodia who is in custody since February in Delhi Excise Policy Scam case. .....

Tags : Supreme Court, Manish Sisodia, Excise Policy Scam Case



CESTAT, Hyderabad: Repair Services and Man Power Recruitment in Jammu & Kashmir, ‘Exempted Services’(04.03.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad has held that the repair services and manpower recruitment in the State of Jamm.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Repair Services and Man Power Recruitment



CESTAT, Chennai: CCTV Charged at Rate of 15% Basic Customs Duty(04.03.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the Closed Circuit Television (CCTV) Cameras would be assessed at t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, CCTV



CESTAT, New Delhi: Banking Services are Related to Collection of Export Proceeds(05.03.2020)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has held that banking services are related to the collection of export proceeds and has a.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Banking Services



Customs, Excise & Service Tax Appellate Tribunal Mumbai Quashes Show Cause Notice Issued After 5 Year(10.01.2020)

Customs, Excise & Service Tax Appellate Tribunal Mumbai has set aside the order of the Commissioner of Appeals stating that show cause notice issued a.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Show-Cause Notice



CESTAT, Chennai: No Service Tax Leviable on Goods Component of Composite Works Contract(19.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that no service tax is leviable on goods component of composite works c.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Service Tax Leviable on Goods Component of Composite Works Contract



CESTAT, Ahmedabad Directs Revenue to Re-Consider Refund Claim of IOCL(23.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has given relief to Indian Oil Corporation Limited (IOCL) directing the Revenue.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Indian Oil Corporation Limited



All. HC: Consequential Proceedings Automatically Fails if Initiation of Proceedings Itself is Bad(26.12.2023)

Allahabad High Court while dealing with recovery without show cause notice under the Excise Act, has held that once the initiation of the proceedings .....

Tags : Allahabad High Court, Consequential Proceedings, Excise Act



CESTAT, Delhi: Delay in Filing Appeal Due to Drafting and Calculation Error can be Condoned(29.03.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Delhi, has stated that the delay of two days in filing due to delay in drafting the appeal and ca.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Delay, Condoned, Calculation Error



CESTAT, Chennai: Employer Ineligible for Cenvat Credit on Canteen Services(30.03.2022)

Customs Excise and Service Tax Appellate Tribunal, Chennai has observed that the employer is not eligible for the cenvat credit on the canteen service.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Input Service Credit



CESTAT, Ahmadabad: Cenvat Credit Can’t be Denied for Warranty Services Provided Free of Cost(01.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmadabad has reiterated that the cenvat credit can’t be denied on warranty services during the war.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, warranty services



CESTAT, Ahmedabad: Process of Segregation of Waste is Manufacture Activity(01.04.2022)

Customs, Excise and Service Tax Appellate Tribunal Ahmedabad has observed that the process of segregation of waste amounts to manufacturing activity, .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, process of segregation, concessional Notification



CESTAT, Delhi: No Penalty on Importer on Ground of Error in Bill of Entry(04.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has ruled that the penalty under the Customs Act, 1962 can’t be imposed on an importer for th.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Error in Bill of Entry



Delhi HC Directs Govt to File Additional Affidavit in Plea Challenging New Excise Policy(07.12.2021)

Delhi High Court has directed the Delhi Government to file an additional affidavit in a plea challenging its new Excise Policy inasmuch as it allegedl.....

Tags : Delhi High Court, Plea Challenging New Excise Policy



CESTAT, Mumbai Directs Redetermination of Quantum of Service Tax on Rent of Marriage Hall, Etc(06.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has directed the redetermination of quantum of service tax leviable on rents of ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Rent of Marriage Hall, Etc



CESTAT, Ahmedabad: No Service Tax Payable on Job of Manufacturing Plastic Jars, Containers(03.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that no service tax is payable on the job of manufacturing Plastic Jar.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Job of Manufacturing Plastic Jars, Containers



Karnataka High Court Upheld Notification levying Excise Duty On Tobacco Products(10.01.2022)

Karnataka High Court has upheld the notification levying Central Excise Duty on tobacco and tobacco products issued by the Union of India. The court o.....

Tags : Karnataka High Court, Central Excise Act



All. HC: Jurisdiction of GST & Central Excise Supt. Limits to Matters Not Exceeding Rs. 10 Lakh(26.02.2024)

Allahabad High Court while quashing order passed by GST and Central Excise Superintendent, has observed that the jurisdiction of GST and Central Excis.....

Tags : Allahabad High Court, GST and Central Excise Superintendent, Jurisdiction



Madras HC Orders Status Quo over Excise Duty on Jewellery(02.05.2016)

Madras HC, while giving sign of relief for jewellers who were protesting Central Government’s plan to impose excise duty on jewellery items, has order.....

Tags : Madras HC, Excise Duty on Jewellery



CESTAT, New Delhi: No Service Tax on Charging License Fee for Quick Heal Antivirus Software(31.01.2020)

Customs Excise Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the Quick Heal Antivirus software is deemed goods but whether the tran.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax on Charging License Fee, Quick Heal



CESTAT, Mumbai: ‘Casino Vessels’ Classifiable as ‘Passenger Ship’ and Not ‘Pleasure Boats’(05.02.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘casino vessels’ could not be classified as ‘pleasure boats’. The Co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Casino Vessels



CESTAT, Ahmedabad: Input Tax Can’t be Denied Because Invoice Bears Handwritten Serial Number(30.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the input tax credit cannot be denied merely on the ground that t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Handwritten Serial Number



Bombay HC: Revenue Cannot Invoke Extended Periods of Limitation for Recovery of Excise Duty(29.12.2021)

Bombay High Court has held that Revenue cannot invoke extended periods of limitation for recovery of excise duty as it has no direct or proximate rela.....

Tags : Bombay High Court, Recovery of Excise Duty



CESTAT, Ahmedabad: Extended Period of Limitation Not Invoked When No Suppression(16.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that the extended period of limitation was not invoked as there was n.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department(21.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise depa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT: Deposits in Profit and Loss Account is Not Duty Under Excise Act(24.03.2022)

Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that deposit in Profit & Loss Account is not duty and therefore, provisions o.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Deposits in Profit and Loss Account



CESTAT, Chennai: Builder Cannot be Liable to Pay Service Tax for Construction of Residential Flats(31.01.2022)

Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the builder cannot be liable to pay service tax for the con.....

Tags : Customs, Central Excise and Service Tax Appellate Tribunal, Service Tax for Construction of Residential Flats



CESTAT, Delhi: Amount of Service Tax Paid by Mistake to be Treated as Deposit and to be Refunded(31.01.2022)

Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the amount of service tax paid by mistake shall be treated as.....

Tags : Central Excise, Customs and Service Tax Appellate Tribunal, Amount of Service Tax Paid by Mistake



CESTAT, Kolkata: DRI Officials Have No Power Under Customs Act in Absence of CG Notification(02.03.2022)

Customs, Excise & Service Tax Appellate Tribunal, Kolkata has ruled that show cause notice under the Customs Act, 1962 can be issued only by the offic.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, DRI Officials



CESTAT, New Delhi: Amount on Alleged Wrongly Availed Cenvat Credit Liable to be Refunded(02.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the amount on alleged wrongly availed Cenvat Credit deposited at .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



SC: States Cannot Levy Excise Duty on Alcohol Which is Not Fit for Human Consumption(04.03.2022)

Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption, noting that alcoholic.....

Tags : Supreme Court, Levy of Excise Duty, Alcohol Not for Human Consumption



CESTAT, Chennai: Redemption Fine Cannot be Imposed When Goods Allowed to be Re-exported(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the redemption fine cannot be imposed when the goods are allowed to.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Redemption Fine



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