News Muncher - searching for cenvat

4 months, 3 weeks ago

Cenvat Credit Refund Can't Be Denied For Quoting Wrong Rule: CESTAT

Live Law

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that refund of Cenvat credit cannot be taken away because the appellant had quoted the wrong rule in filing its refund claim.The bench of Binu Tamta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that refund of Cenvat credit cannot …

High Court Order Department Commissioner Rule Goods Stat

5 months, 2 weeks ago

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

Live Law

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha and Vasa Seshagiri Rao. The Chennai Bench of Customs, Excise, and Service …

Construction Services Service Stat Construction Materials Tax Credit Cenvat Credit

6 months ago

HC Admits Central Excise Plea against ITC Input Tax Credit

Deccan Chronicle

Hyderabad: A two-judge panel of the Telangana High Court admitted a Central Excise Appeal filed against ITC Ltd for claiming input tax credit for inputs consumed in the manufacture of exempted goods. The appellant contended that the assessee claimed Customs, Excise and Service Tax Appellate Tribunal credit for the inputs used for the manufacture of paper pulp which was exempted …

Tax Court Credit Customs Writ Judge High

7 months, 2 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

Education Credit Central Act Stat Refund Provision

7 months, 4 weeks ago

Fire Brick After Use In Kiln Is Not Liable To Excise Duty As Waste And Scrap: CESTAT

Live Law

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the use of fire brick that is dismantled from the undershell of a kiln is not liable to duty as waste or scrap. The appellant/assessee submitted that after the use of the fire brick on which credit was taken on capital goods, it became waste and …

Duty Capital Goods Waste Rule Brick Stat Excise

10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Services Credit Respect Rules Appellants Department Stat

10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Services Credit Respect Rules Appellants Department Common

10 months, 1 week ago

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

Live Law

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.The bench of P.A. The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit of service tax paid on the …

Insurance Tax Credit Gold Service Company Paid

11 months, 1 week ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

India Delhi Mumbai Customs Indian Title Service

1 year, 1 month ago

Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT

Live Law

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the accumulated CENVAT credit of export-oriented units can be transferred to the Domestic Tariff Area Unit after the exit of EOU status.The bench of Sulekha Beevic and Vasa Seshagiri Rao observed that the unit has become a DTA after exiting from. The Chennai Bench of Customs, …

Credit Status Units Exit Excise Central Excise Cenvat Credit

1 year, 2 months ago

CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product

Live Law

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on waste treatment services for the factory's waste treatment arising out of the manufacturing of the final product.The bench of Ramesh Nair and Raju has observed that the waste treatment service received by the appellant from Bharuch. The Ahmedabad Bench of Customs, Excise, and …

Treatment Credit Service Waste Final Stat Product

1 year, 2 months ago

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Live Law

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable property is admissible.The bench of D. M. Misra has relied on the decision of the Karnataka High Court in the case of Oberon Edifices & Estates Pvt. The Banglore Bench of Customs, …

Tax Property Services Credit Interest Service Renting

1 year, 2 months ago

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT

Live Law

The Customs, Excise, and Service Tax Appellate Tribunal has held that services that are in relation to pollution control in the factory are input services in terms of Rule 2 of the Cenvat Credit Rules, 2004 and hence are eligible for Cenvat credit.The bench of Ramesh Nair and C.L. The Customs, Excise, and Service Tax Appellate Tribunal has held that …

Environmental Credit Pollution Factory Pollution Control Production Received

1 year, 3 months ago

Mirror And Sari Guard, Part Of Final Product- Motorcycle, CESTAT Allows Cenvat Credit To Hero MotoCorp

Live Law

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal, while allowing Cenvat Credit to Hero Motocorp, held that it is the statutory obligation of two-wheeler manufacturers to clear motorcycles from the factory with mirror assembly and sari guard.The bench of S. S. Garg and P. Anjani Kumar has observed that mirror assembly. The Chandigarh Bench of the …

Assembly Sari Credit Rules Mirror Final Stat

1 year, 3 months ago

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT

Live Law

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on steel materials used in the manufacture of barges.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on steel materials used in the manufacture …

Service Material Output Stat Providing Cest Cenvat Credit

1 year, 4 months ago

CESTAT Allows CENVAT Credit To Hero Motocorp On Helmet Locks Supplied Along With Motorcycles

Live Law

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the CENVAT Credit to Hero Motocorp on helmet locks supplied along with motorcycles.The bench of S. S. Garg and P. Anjani Kumar observed that as per the provisions of the Motor Vehicle Act, a Helmet and lock are required to be supplied along with the motorcycles. The …

Credit Motorcycles Act Supplied Stat Lock Helmet

1 year, 5 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

Transportation Tax Services Separate Ore Appellant Service Tax

1 year, 7 months ago

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT

Live Law

The Chandigarh Bench of the Income Tax Appellate Tribunal has held that CENVAT credit is not admissible on input services attributable to trading activity.The bench of S.S. Garg and P. Anjani Kumar has observed that the appellants have rendered themselves liable to pay a penalty under Rule 15 of the CENVAT Credit Rules, 2004. The Chandigarh Bench of the Income …

Services Trading Appellants Trading Activity Cenvat Credit Input Input Services

1 year, 7 months ago

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Live Law

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.The bench of Rachna Gupta has observed that despite the fact that manufacturing was closed in the financial year 2016–2017 and the appellant. …

Credit Manufacturing Rules Act Rule Gst Stat

1 year, 8 months ago

Credit Of CVD Paid Through Debit In DEPB Scheme Is Admissible: CESTAT Allows Cenvat Credit To Hindustan Zinc

Live Law

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the Cenvat Credit to Hindustan Zinc and held that credit of CVD paid through debit in the Duty Entitlement Passbook Script Scheme is admissible, and the bills of entry assessed by the customs authorities have not been bifurcated between CVD and Cess. 89/2005-Cus dated October 4, …

Credit Ces Cvd Hindustan Zinc Cenvat Credit Cenvat

1 year, 9 months ago

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Live Law

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.The bench of Anil G. Shakkarwar has observed that CENVAT Credit on input services used to bring immovable property into existence is eligible for. They have availed themselves …

Delhi Hyderabad Construction Tax Services Credit Service

1 year, 9 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

Tax Credit User Paid Stat Service Tax Cenvat Credit

1 year, 9 months ago

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Live Law

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member and C.J. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers. Out of the …

Insurance Automotive Tax Credit Service Paid Stat

1 year, 9 months ago

Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT

Live Law

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on the service of repair and maintenance during the warranty period.The two-member bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit is allowable on the service of …

Business Credit Period Rule Stat Warranty Appellant

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Articles for Cestat, search results for cenvat

Cenvat Credit Refund Can't Be Denied For Quoting Wrong Rule: CESTAT

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

HC Admits Central Excise Plea against ITC Input Tax Credit

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Fire Brick After Use In Kiln Is Not Liable To Excise Duty As Waste And Scrap: CESTAT

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT

CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT

Mirror And Sari Guard, Part Of Final Product- Motorcycle, CESTAT Allows Cenvat Credit To Hero MotoCorp

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT

CESTAT Allows CENVAT Credit To Hero Motocorp On Helmet Locks Supplied Along With Motorcycles

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Credit Of CVD Paid Through Debit In DEPB Scheme Is Admissible: CESTAT Allows Cenvat Credit To Hindustan Zinc

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT