The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT Credit is allowable on construction/works contract service for the re-carpeting of roads in the industrial estate. The appellant, Bombay

The Delhi bench of the Customs, Excsise and Service Tax Appellate Tribunal (CESTAT), while granting relief to Nichiplast India Private Ltd, held that the Company is entitled to refund of the amount of Cenvat Credit

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the delay in debiting the CENVAT account is only a procedural delay due to which, the benefit of CENVAT credit shall

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the expenses towards product recall policy expenses are eligible for cenvat credit. The appellant, Bhavani Industries, approached the Tribunal

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench comprising PK Choudhary, Judicial Member and K Anpazhakan, Technical Member allowed excise duty exemption on the ground of payment of duty for

In a major relief to Reliance Industries, the CESTAT, Ahmedabad bench has held that CENVAT Credit is allowable on ECIS for the modernization and renovation or repair of the existing factory. The appellant is engaged

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed to avail un-utilized Cenvat credit on export of input services. The appellant availed Cenvat Credit of service tax paid on various

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is allowable to wastage arising during manufacture or job work process under the Cenvat Credit Rules, 2004. The appellant contended

In a recent decision, division bench of the Allahabad High Court held that the Bill of Entry in the name of the assessee without the endorsement of proper office of Customs is a valid document

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi disallowed demand of CENVAT Credit on contents of coal fines and held that contents of coal fines are not inputs under Rule 3(5) of

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that there is no bar on the assessee for claiming adjustment of tax demand from unutilized cenvat credit not been carried forward

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no bar on taking the CENVAT Credit of Service Tax Accumulated for the period when the premises were not registered. 

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer was eligible to avail of the CENVAT credit of custom duty on inputs used for the manufacture and

The Mumbai bench of the CESTAT, while granting relief to M/s Gelnova Laboratories (I) Pvt. Ltd, held that the cenvat credit is available even if the supplier has classified the goods 94032010 and goods falling

The High Court of Calcutta has held that there is no bar for availing CENVAT Credit under Rule 3(7) when concessional countervailing duty (CVD) is availed. Mr Vipul Kundalia, Sr. Adv. Mr Tapan Bhanja, Adv.