Excise Duty Levy on Gutkha u/s 3A of Central Excise Act
INTRODUCTION Excise duty is one of the complex topics in the domain of indirect taxation. The main focus of this article is to understand the...
![CENVAT Credit of Excise Duty Allowable on outward Transportation and Eligible to take Suo Motu re-credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-Excise-Duty-CENVAT-Credit-Excise-Duty-Allowable-on-outward-Transportation-outward-Transportation-Eligible-to-take-Suo-Motu-re-credit-Suo-Motu-re-credit-TAXSCAN.jpg "CENVAT Credit of Excise Duty Allowable on outward Transportation and Eligible to take Suo Motu re-credit: CESTAT [Read Order]")
![Excise Duty Leviable on Illicit Manufacture and Clearance of Pan Masala contains Tobacco which commonly known as ‘Gutkha’ u/s 3A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Duty-Illicit-Manufacture-Clearance-Pan-Masala-Tobacco-commonly-known-Gutkha-Central-Excise-Act-CESTAT-TAXSCAN.jpg "Excise Duty Leviable on Illicit Manufacture and Clearance of Pan Masala contains Tobacco which commonly known as ‘Gutkha’ u/s 3A of Central Excise Act: CESTAT [Read Order]")
![Relief to Sun Pharmaceuticals, “Danazol” product entitled to Unconditional Exemption from Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Sun-Pharmaceuticals-Danazol-product-Unconditional-Exemption-from-Excise-Duty-Exemption-from-Excise-Duty-Excise-Duty-CESTAT-taxscan.jpg "Relief to Sun Pharmaceuticals, “Danazol” product entitled to Unconditional Exemption from Excise Duty: CESTAT [Read Order]")
![Relief to Intas Pharmaceuticals: CESTAT directs Re-adjudication against Reversal of CENVAT Credit of Excise Duty on ground of Non-examination of actual date of Service Receipt [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Intas-Pharmaceuticals-CESTAT-Re-adjudication-Reversal-of-CENVAT-Credit-Excise-Duty-Non-examination-Service-Receipt-taxscan.jpg "Relief to Intas Pharmaceuticals: CESTAT directs Re-adjudication against Reversal of CENVAT Credit of Excise Duty on ground of Non-examination of actual date of Service Receipt [Read Order]")
Eligibility of CENVAT credit of Excise duty of any Service Received shall be Governed by Law Existing at Time of Service Receipt: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the eligibility of CENVAT credit of Excise Duty of any service received shall be governed by law...
![Eligibility of CENVAT credit of Excise duty of any Service Received shall be Governed by Law Existing at Time of Service Receipt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Eligibility-of-CENVAT-credit-Excise-duty-Service-Received-Governed-by-Law-Service-Receipt-CESTAT-taxscan.jpg "Eligibility of CENVAT credit of Excise duty of any Service Received shall be Governed by Law Existing at Time of Service Receipt: CESTAT [Read Order]")
Clearance of Excisable Goods without Payment of Duty which Resulted into Evasion of Excise Duty by Manufacturer of “Chhakkdo Rickshaw”: CESTAT upholds Penalty [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed on clearance of excisable goods without payment of duty by the manufacturer of the...
![Clearance of Excisable Goods without Payment of Duty which Resulted into Evasion of Excise Duty by Manufacturer of “Chhakkdo Rickshaw”: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Clearance-of-Excisable-Goods-Payment-of-Duty-Resulted-into-Evasion-of-Excise-Duty-by-Manufacturer-Chhakkdo-Rickshaw-CESTAT-Upholds-Penalty-TAXSCAN.jpg "Clearance of Excisable Goods without Payment of Duty which Resulted into Evasion of Excise Duty by Manufacturer of “Chhakkdo Rickshaw”: CESTAT upholds Penalty [Read Order]")
Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Tata Motors India by quashing the excise duty demand of approximately 21 crores on the...
![Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Tata-Motors-CESTAT-Quashes-Excise-Duty-Manufacture-Commercial-Motor-Vehicles-Absence-Actual-Manufacturer-TAXSCAN.jpg "Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]")
Relief to Volkswagen: CESTAT Quashes Excise Duty Demand of Approx. 24 Crores on Amount Recovered as Liquidated Damages on ground of Non-violation of Rule 6 of Central Excise Rules [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relied to Volkswagen India by quashing the excise duty demand of approximately 24 crores on the amount...
![Relief to Volkswagen: CESTAT Quashes Excise Duty Demand of Approx. 24 Crores on Amount Recovered as Liquidated Damages on ground of Non-violation of Rule 6 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Volkswagen-CESTAT-Quashes-Excise-Duty-Demand-Amount-Recovered-as-Liquidated-Damages-on-ground-of-Non-violation-Central-Excise-Rules-TAXSCAN.jpg "Relief to Volkswagen: CESTAT Quashes Excise Duty Demand of Approx. 24 Crores on Amount Recovered as Liquidated Damages on ground of Non-violation of Rule 6 of Central Excise Rules [Read Order]")
Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Excise duty can be demanded only on the job worker who is considered as the actual manufacture of a...
![Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Duty-Demandable-Job-worker-Actual-Manufacture-Motor-Vehicles-Not-on-Raw-Materials-Supplier-CESTAT-TAXSCAN.jpg "Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]")
CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]
In a significant ruling in favour of Reliance Industries Ltd, the Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that CENVAT Credit allowable on tax paid...
![CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-allowable-utilization-of-GTA-Service-CESTAT-ruled-in-Favour-Reliance-Industries-Reliance-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]")
No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported goods are used in the manufacture of the final product, the CENVAT credit cannot be...
![No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Reversal-CENVAT-Credit-Excise-Duty-Imported-Goods-Manufacture-Final-Products-CCR-Prior-CESTAT-TAXSCAN.jpg "No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]")