![Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Honey-is-not-an-Exempted-Good-CESTAT-rules-in-Favour-of-Dabur-India-Ltd-CESTAT-Dabur-India-Ltd-Exempted-Good-taxscan-.jpg "Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]")
Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]
In a ruling in favour of Dabur India Ltd, the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Rule 6 of...
![Upgrading Existing Plants is Input Services under CCR, Cenvat Credit allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Upgrading-Existing-Plants-Input-Services-under-CCR-Cenvat-Credit-allowable-CESTAT-taxscan.jpg "Upgrading Existing Plants is Input Services under CCR, Cenvat Credit allowable: CESTAT [Read Order]")
![Payment of Cenvat Credit on inputs used in Exempted goods under Rule 6(3)A of CCR: CESTAT remands as matter pending Supreme Court decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payment-of-Cenvat-Credit-Cenvat-Credit-Exempted-goods-CCR-CESTAT-Supreme-Court-decision-Supreme-Court-taxscan.jpg "Payment of Cenvat Credit on inputs used in Exempted goods under Rule 6(3)A of CCR: CESTAT remands as matter pending Supreme Court decision [Read Order]")
![Relief to Hero Motorcorp: CESTAT rules Mirror Assemble and Sari Guard are ‘Input’ under Rule 2(k) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Hero-Motorcorp-CESTAT-Mirror-Assemble-Sari-Guard-Input-Rule-TAXSCAN.jpg "Relief to Hero Motorcorp: CESTAT rules Mirror Assemble and Sari Guard are ‘Input’ under Rule 2(k) of CCR [Read Order]")
![Reversal of Cenvat Credit on Naphtha Sent for Job Work for Electricity Generation is not Tenable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reversal-Cenvat-Credit-Naphtha-Sent-Job-Work-Electricity-Generation-Tenable-CESTAT-TAXSCAN.jpg "Reversal of Cenvat Credit on Naphtha Sent for Job Work for Electricity Generation is not Tenable: CESTAT [Read Order]")
No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit Rules, 2004 (CCR) that registration should be...
![No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Mandate-Rule-5-of-CCR-Registration-Condition-Refund-of-Accumulated-Credit-cestat-refund-ccr-taxscan.jpg "No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]")
Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that input service credit when distributed by ISD, cannot be held inadmissible on the pretext...
![Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Input-Service-Credit-ISD-Pretext-Invoices-CCR-customs-excise-service-tax-Taxscan.jpg "Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]")
Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), noted that excess utilized credit cannot be demanded, as Rule 6(3)(c) of Cenvat Credit Rules, 2004 ( CCR ) is...
![Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Utilized-Credit-Credit-CCR-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]")
No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no simultaneous availment of other options after choosing particular obligation under Rule 6 of Cenvat...
![No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Simultaneous-Rule-6-CCR-CESTAT-TAXSCAN.jpg "No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]")
![Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CCR-CESTAT-TAXSCAN.jpg "Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]")
CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the eligibility of Capita India Pvt Ltd, the appellant for interest on delayed sanction of refund claim under Rule 5 of Cenvat...
![CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Capita-India-Interest-Refund-Claim-CCR-Cenvat-Credit-Rules-Excise-Customs-Service-Tax-taxscan.jpg "CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]")
Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi set aside reversal of Cenvat Credit on the ground of failure to identify details of inventory for which...
![Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Customs-Excise-Service-Tax-inventory-general-provision-CESTAT-Cenvat-Credit-taxscan.jpg "Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]")