![Relief to Indian Oil Corporation: CESTAT deletes Penalty for alleged Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Indian-Oil-Corporation-CESTAT-Penalty-Evasion-Excise-Duty-taxscan.jpg "Relief to Indian Oil Corporation: CESTAT deletes Penalty for alleged Excise Duty [Read Order]")
Relief to Indian Oil Corporation: CESTAT deletes Penalty for alleged Excise Duty [Read Order]
In a significant ruling, in favour of Indian Oil Corporation, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal...
![Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Excise-Duty-Subsidy-Rollback-Capital-Receipt-Taxable-ITAT-Taxscan.jpg "Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]")
![Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrap-Manufacture-CESTAT-Excise-Duty-Demand-taxscan.jpg "Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]")
![No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Assessee-Excise-Duty-Show-Cause-Notice-CESTAT-taxscan.jpg "No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]")
No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no excise duty on goods manufactured on job work basis from old and used goods supplied by the...
![No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excise-Duty-Goods-Manufactured-Job-Work-Goods-Supplied-Principal-Supplier-CESTAT-taxscan.jpg "No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]")
Segregation Process of Waste is 'Manufacture Activity': CESTAT allows Concessional Duty Benefit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that since the segregation process of waste is amount to manufacturing activity, the benefit of concessional...
![Segregation Process of Waste is Manufacture Activity: CESTAT allows Concessional Duty Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Manufacture-Activity-CESTAT-Concessional-Duty-Benefit-TAXSCAN.jpeg "Segregation Process of Waste is Manufacture Activity: CESTAT allows Concessional Duty Benefit [Read Order]")
Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]
The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left...
![Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Excise-Duty-State-Human-Consumption-Supreme-Court-taxscan.jpg "Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]")
No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that excise duty cannot be leviable on the manufacture of goods bearing brand name since the same was not sold...
![No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Excise-Duty-Manufacture-of-Goods-Brand-Name-Sold-Customers-Manufacturer-CESTAT-taxscan.jpg "No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]")
Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the balance credit does not lapses in terms of Cenvat Credit Rules despite availment of benefit of...
![Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Balance-credit-Credit-Cenvat-Credit-Rules-Availment-Benefit-of-Exemption-Notification-Exemption-Notification-Exemption-CESTAT-Taxscan.jpeg "Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]")
ITAT deletes Additions made towards Excise Duty, CST & VAT debited to Profit and Loss Account [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has deleted additions made towards excise duty, CST & VAT debited to profit and loss account. The assessee, R.S. Steel Manufacturers...
![ITAT deletes Additions made towards Excise Duty, CST & VAT debited to Profit and Loss Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Delhi-ITAT-additions-excise-duty-CST-VAT-taxscan.jpg "ITAT deletes Additions made towards Excise Duty, CST & VAT debited to Profit and Loss Account [Read Order]")
GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]
The Karnataka High Court upheld the validity of Section 54(3) of the CGST Act pertaining to the refund of unutilised Input Tax Credit (ITC). As many as 10 petitions have been filed by the...
![GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/01/Karnataka-High-Court-Validity-section543-CGST-Act-Refund-Unutilized-ITC-Taxscan.jpg "GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]")