Cenvat Credit Rules Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Set top boxes covered under the definition of ‘input’ under Rule 2(k) of CENVAT Credit Rules, 2004; Credit admissible to Dish TV India Ltd: CESTAT

“It is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.”

Legal RoundUp Tribunals/Regulatory Bodies/Commissions Monthly Roundup

Tribunal, Regulatory Bodies and Commissions Monthly Roundup | January 2023 | 25+ Legal Stories including no relief in CCI penalty on Google, TDS deduction and interest on securities, high-level committee for Yamuna pollution, no clean chit to DLF, and more

APPELLATE TRIBUNAL FOR ELECTRICITY (ATE) Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Does Rule 4(5)(a) of Cenvat Credit Rules, 2002 cover the return of waste and scraps and is it subject to Central Excise duty? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed aggrieved by the order-in-original

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | R. 6(3) of CCR, 2004 applicable only to manufacturers who manufacture two classes of the goods i.e. non-exempted and exempted goods; Tribunal allows appeal sets aside interest and penalty

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the rejection of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case Briefs High Courts

Jhar HC | Mandatory pre-deposit not to be waived off by Court under amended S. 35-F, Central Excise Act until exceptional grounds of undue financial hardships is proved beyond doubt

Arunima Bose, Editorial Assistant has put this story together

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Order relating to Cenvat Credit on supporting items set aside as no malafide from appellant found

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): The dispute in this appeal was filed before Archana Wadhwa, Member, related to the

Case Briefs Tribunals/Commissions/Regulatory Bodies

Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits

Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A Division bench comprising of C.L. Mahar (Technical) and Ajay Sharma (Judicial), Members. upheld