![CBIC issues clarification on payment AIDC by EOU under various situations [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/02/CBIC-clarification-on-payment-AIDC-EOU-Taxscan.jpeg "CBIC issues clarification on payment AIDC by EOU under various situations [Read Circular]")
CBIC issues clarification on payment AIDC by EOU under various situations [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) issued the clarification on payment Agriculture Infrastructure and Development Cess...
![Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/ITAT-CENVAT-credit-inputs-capital-goods-Excise-Duty-Taxscan.jpg "Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]")
![Towers and Shelters are not Immovable Properties: Delhi HC allows Cenvat Credit to Vodafone [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Vodafone-Taxscan.jpg "Towers and Shelters are not Immovable Properties: Delhi HC allows Cenvat Credit to Vodafone [Read Judgment]")
![Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]")
‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]
In a significant ruling, Gujarat High Court allowed Input tax credit on cement, sand, steel, greet, concrete etc used for construction of “Dry Dock” and “Fit Out Berth” and held that these are capital...
![‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]")
A lessee is not entitled to CENVAT Credit on Capital Goods if the lessor has already availed Depreciation: CESTAT Ahmedabad [Read Order]
Recently, the CESTAT Ahmedabad bench ruled that a lessee is not entitled to CENVAT Credit on capital goods if the lessor has already availed depreciation under the Income Tax Act. The bench was...
Welding Electrodes are ‘Capital Goods’, but not Eligible for CENVAT Credit: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that Welding Electrodes are ‘Capital Goods’ under the classification given under the Central Excise Tariff Act. However, the bench, relying upon the...
Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]
The Delhi bench of the CESTAT, in a recent decision, held that the Iron & Steel stands used in the manufacture of trolleys can be treated as capital goods and therefore, the appellants are...
![Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Trolley-TaxScan.jpg "Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]")