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    September 19, 2026   Case Laws Money Laundering
    Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
    September 19, 2026   Case Laws Indian Laws
    Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
    September 18, 2026   Notifications Central Excise
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    September 18, 2026   Notifications Central Excise
    Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
    September 18, 2026   Notifications Money Laundering
    Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
    September 18, 2026   Notifications Central Excise
    Special additional excise duty on petrol and diesel exports revised, with new rates effective upon Gazette publication.
    September 18, 2026   Circulars Customs
    Export General Manifest compliance requires correcting EGM errors or filing departure manifests to avoid delays in export incentives.
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    Pre-Shipment Inspection Certificates must be issued promptly, with limited transitional relief for system-blocked backlog certificates.
    September 18, 2026   Notes GST
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    September 18, 2026   Case Laws GST
    Binding GST appellate orders require consequential refunds unless statutory withholding safeguards, including hearing, are satisfied.
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    Parallel GST proceedings for one tax period were quashed while earlier exemption proceedings continue for fresh consideration.
    September 18, 2026   Case Laws GST
    Rule 88C mismatch proceedings require examination before a Section 73 adjudication can be lawfully sustained.
    September 18, 2026   Case Laws GST
    GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.
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    Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
    September 18, 2026   Case Laws GST
    Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
    September 18, 2026   Case Laws GST
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September 19, 2026   Case Laws Money Laundering
Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
September 19, 2026   Case Laws Indian Laws
Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
September 18, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
September 18, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
September 18, 2026   Notifications Money Laundering
Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory framework.
September 18, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports revised, with new rates effective upon Gazette publication.
September 18, 2026   Circulars Customs
Export General Manifest compliance requires correcting EGM errors or filing departure manifests to avoid delays in export incentives.
September 18, 2026   Circulars DGFT
Pre-Shipment Inspection Certificates must be issued promptly, with limited transitional relief for system-blocked backlog certificates.
September 18, 2026   Notes GST
Territorial GST jurisdiction limits detention and confiscation of inter-State consignments passing through a non-entitled transit State.
September 18, 2026   Notes GST
Consolidated GST show cause notices may span financial years, but each demand component requires independent limitation and fraud scrutiny.
September 18, 2026   Case Laws GST
Binding GST appellate orders require consequential refunds unless statutory withholding safeguards, including hearing, are satisfied.
September 18, 2026   Case Laws GST
Parallel GST proceedings for one tax period were quashed while earlier exemption proceedings continue for fresh consideration.
September 18, 2026   Case Laws GST
Rule 88C mismatch proceedings require examination before a Section 73 adjudication can be lawfully sustained.
September 18, 2026   Case Laws GST
GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.
September 18, 2026   Case Laws GST
Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.
September 18, 2026   Case Laws GST
Advance ruling jurisdiction under GST requires the applicant's own supply, barring questions on another person's obligations.
September 18, 2026   Case Laws GST
Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
September 18, 2026   Case Laws GST
Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
September 18, 2026   Case Laws GST
Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
September 18, 2026   Case Laws GST
Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.

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Home › Highlights › Central Excise › 2017 › February, 2017 › This
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Central Excise

Cenvat credit - Capital goods and input at service station - ISD...

Clarification on Cenvat Credit: Service stations can claim input service credit without head office registration under Central Excise rules.

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Central Excise February 20, 2017 Case Laws AT
Cenvat credit - Capital goods and input at service station - ISD - it is clear that to avail input service credit, the registration of head office/registered office is not mandatory, however, it is necessary to ascertain the documents on which these units had availed credit as there have been claims and counter claims - AT
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