Unconstitutional Restriction on CENVAT Credit: CESTAT Sets Aside Penalty and Demand Based on Invalid Rule 8(3A) of Central Excise Rules
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised...
![Yamaha’s Rebate Claim u/r 18 for NCCD on Exported Goods Must be Re-Examined: Bombay HC Orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108462-yamaha-nccd-exported-goods-bombay-hc-taxscan.webp "Yamaha’s Rebate Claim u/r 18 for NCCD on Exported Goods Must be Re-Examined: Bombay HC Orders Fresh Consideration [Read Order]")
![DGH Essentiality Certificate for Petroleum Operations Required Only for Importers, Not Domestic Manufacturers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/250x150_2080484-dgh-essentiality-certificate-for-petroleum-operations-dgh-essentiality-certificate-taxscan.webp "DGH Essentiality Certificate for Petroleum Operations Required Only for Importers, Not Domestic Manufacturers: CESTAT [Read Order]")
![CESTAT clears Retrospective Penalties in CENVAT Credit Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071357-cenvat-credit-manufacturing-unit-business-expenditure-itat-taxscan-1.webp "CESTAT clears Retrospective Penalties in CENVAT Credit Case [Read Order]")
![CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044281-cenvat-credit-taxscan.webp "CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]")
Valuation of alleged Clandestinely removed Goods b/w related buyers cannot be based on Transaction Value b/w Unrelated Buyers: CESTAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that valuation of goods alleged to be clandestinely removed to related parties cannot...
![Valuation of alleged Clandestinely removed Goods b/w related buyers cannot be based on Transaction Value b/w Unrelated Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/cestat-site-img.jpg "Valuation of alleged Clandestinely removed Goods b/w related buyers cannot be based on Transaction Value b/w Unrelated Buyers: CESTAT [Read Order]")
Middlings not Taxable as Washed Coal: CESTAT Quashes ₹45.95 Cr Excise Demand on Jindal Steel & Power and Bars Extended Limitation [Read Order]
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) New Delhi quashed a ₹45.95 crore excise duty demand on Jindal Steel & Power Ltd. (JSPL), holding that...
![Middlings not Taxable as Washed Coal: CESTAT Quashes ₹45.95 Cr Excise Demand on Jindal Steel & Power and Bars Extended Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/jindal-Steel-Power.jpg "Middlings not Taxable as Washed Coal: CESTAT Quashes ₹45.95 Cr Excise Demand on Jindal Steel & Power and Bars Extended Limitation [Read Order]")
Rebate to be Granted when no Cenvat Credit Availed on Inputs Used in Exported Goods: Bombay High Court
The Bombay High Court has recently upheld a rebate claim, ruling that no Cenvat credit was availed on the inputs used in the exported goods, thus making the exporter eligible for the rebate under...
![Supreme Court & High Courts Weekly Round-up [April 26th to May 2nd,2025]](https://www.taxscan.in/wp-content/uploads/2025/05/Supreme-Court-High-Courts-Supreme-Court-High-Courts-taxscan.jpg "Supreme Court & High Courts Weekly Round-up [April 26th to May 2nd,2025]")
WIP/Semi-Finished Goods destroyed in Fire: CESTAT quashes Reversal of CENVAT credit on Input Parts [Read Order]
In major ruling, the Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed the reversal of Central Value Added Tax ( CENVAT ) credit on input parts following...
![WIP/Semi-Finished Goods destroyed in Fire: CESTAT quashes Reversal of CENVAT credit on Input Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/WhatsApp-Image-2024-07-11-at-15.50.09_6e58cf67.jpg "WIP/Semi-Finished Goods destroyed in Fire: CESTAT quashes Reversal of CENVAT credit on Input Parts [Read Order]")
Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]
The Bangalore bench of CESTAT ( Customs Excise and Service Tax Appellate Tribunal ) has directed that the refund of service tax paid for consultancy services under RCM ( Reverse Charge Mechanism )...
![Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Bangalore-Section-11B-of-Central-Excise-Act-RCM-Reverse-Charge-Mechanism-Taxscan.jpg "Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]")