CENVAT credit Archives | Page 2 of 2

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Nexus between services and business activities to be established in order to avail Cenvat Credit; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether place of providing service play any role in entitlement of Cenvat Credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | “At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised”: Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under ‘excisable goods’ or ‘exempted goods’ as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) dismissed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of Anil Chaudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Direct nexus between an input service and an output service is sufficient to claim refund on the said input service if claimant is engaged in export of the same

Custom, Excise and Service Tax Appellant Tribunal (CESTAT): S.S. Garg (Judicial Member) remanded the matter to its original authority where the appellants

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | When sale takes at buyer’s premise, the place of removal is that place itself for assessing CENVAT credit

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before Sulekha Beevi C.S., Member. Facts of the case were

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Mere non-disclosure of particulars cannot be concluded as willful suppression in order to invoke extended period

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before Sulekha Beevi, J. and Madhu Mohan Damodhar, Member (Technical).

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Mere failure to declare information does not amount to willful misdeclaration unless deliberate attempt to evade duty found

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before S.S. Garg, J., directed against the order passed by