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    October 9, 2020   Case Laws Central Excise
    Job Worker Clearances Not Clubbed with Appellant for SSI Exemption; Duty Liability on Job Worker, Not Appellant.
    October 7, 2020   Case Laws Central Excise
    High Court Stays Show-Cause Notice on Erroneous Education Cess Refund u/s 11(A-1) Pending Further Review.
    October 7, 2020   Case Laws Central Excise
    Supreme Court dismisses Revenue's appeal; Tribunal's decision stands under 'Doctrine of Merger.' High Court criticizes compliance issues.
    October 7, 2020   Case Laws Central Excise
    High Court rules improper rejection of SVLDRS 1 declaration; singular includes plural u/s 13(2) of General Clauses Act.
    October 6, 2020   Case Laws Central Excise
    CENVAT Credit Eligibility: Exported Exempted Goods Allow Input Credit u/r 6(6)(v) of Central Excise Rules.
    October 6, 2020   Case Laws Central Excise
    Cenvat Credit Denied: Pre-Deposit u/s 35F Not Recognized as Service Tax Payment Per Rule 3.
    October 6, 2020   Case Laws Central Excise
    CENVAT Credit Approved for Input Services on Residential Accommodation for Factory Staff; Nexus with Output Service Established.
    October 1, 2020   Case Laws Central Excise
    Ambulance Valuation and Classification: Duty Payment Required u/r 10A, Classified Under Chapter 8702 of Central Excise Tariff Act.
    September 24, 2020   Case Laws Central Excise
    Illicit Plywood Production Case: Department Must Prove Manufacture, Sale, and Payment for Duty Demand to Stand.
    September 22, 2020   Case Laws Central Excise
    Court Questions 16-Year Delay in Countervailing and Excise Duty Refund Case; Criticizes Department's Indecision and Show Cause Notices.
    September 22, 2020   Case Laws Central Excise
    Cenvat Credit Rule 6: Iron Ore Fines Not Exempted, No Evidence Provided, Rule 6(3)(b) Restrictions Inapplicable.
    September 18, 2020   Case Laws Central Excise
    High Court Examines if Assessee's Actions Constituted Suppression After Following Departmental Advice; Extended Limitation Period in Question.
    September 18, 2020   Case Laws Central Excise
    Revenue Authorities Fail to Prove Clandestine Removal of Kraft Paper; Duty Demand Based on Printouts Unjustified.
    September 18, 2020   Case Laws Central Excise
    CENVAT Credit Misuse Allegations: Forged Invoices and Unproven Proprietor-Director Links; Export Proceeds and Evidence Discussed.
    September 18, 2020   Case Laws Central Excise
    Excise Duty Recovery on Steel Tanks for Oil Companies Deemed Legal; Tanks Considered Movable Property Under Normal Limitation Period.
    September 18, 2020   Case Laws Central Excise
    Court Rules Duty on Ethanol Must Be Separately Shown and Recovered u/s 11D of Central Excise Act.
    September 15, 2020   Case Laws Central Excise
    RBD Palm Stearin Misclassification: No Fraud or Misstatement, No Extended Limitation Period for Show Cause Notice.
    September 11, 2020   Case Laws Central Excise
    Undervaluation of "Polo" and "Vento" cars in related party deal; Rule 11 mandates use of Rule 9 for valuation.
    September 9, 2020   Case Laws Central Excise
    CENVAT Credit Refund Ordered: Allegations of Fake Purchases Deemed Unsubstantiated Under CGST Act Transitory Provisions.
    September 9, 2020   Case Laws Central Excise
    CENVAT Credit Transfer Requires Authority Approval After Delhi Unit Closure and Merger with Baddi Unit u/r 10 CCR.
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Highlights
All › Central Excise › Central Excise - 2020
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October 9, 2020   Case Laws Central Excise
Job Worker Clearances Not Clubbed with Appellant for SSI Exemption; Duty Liability on Job Worker, Not Appellant.
October 7, 2020   Case Laws Central Excise
High Court Stays Show-Cause Notice on Erroneous Education Cess Refund u/s 11(A-1) Pending Further Review.
October 7, 2020   Case Laws Central Excise
Supreme Court dismisses Revenue's appeal; Tribunal's decision stands under 'Doctrine of Merger.' High Court criticizes compliance issues.
October 7, 2020   Case Laws Central Excise
High Court rules improper rejection of SVLDRS 1 declaration; singular includes plural u/s 13(2) of General Clauses Act.
October 6, 2020   Case Laws Central Excise
CENVAT Credit Eligibility: Exported Exempted Goods Allow Input Credit u/r 6(6)(v) of Central Excise Rules.
October 6, 2020   Case Laws Central Excise
Cenvat Credit Denied: Pre-Deposit u/s 35F Not Recognized as Service Tax Payment Per Rule 3.
October 6, 2020   Case Laws Central Excise
CENVAT Credit Approved for Input Services on Residential Accommodation for Factory Staff; Nexus with Output Service Established.
October 1, 2020   Case Laws Central Excise
Ambulance Valuation and Classification: Duty Payment Required u/r 10A, Classified Under Chapter 8702 of Central Excise Tariff Act.
September 24, 2020   Case Laws Central Excise
Illicit Plywood Production Case: Department Must Prove Manufacture, Sale, and Payment for Duty Demand to Stand.
September 22, 2020   Case Laws Central Excise
Court Questions 16-Year Delay in Countervailing and Excise Duty Refund Case; Criticizes Department's Indecision and Show Cause Notices.
September 22, 2020   Case Laws Central Excise
Cenvat Credit Rule 6: Iron Ore Fines Not Exempted, No Evidence Provided, Rule 6(3)(b) Restrictions Inapplicable.
September 18, 2020   Case Laws Central Excise
High Court Examines if Assessee's Actions Constituted Suppression After Following Departmental Advice; Extended Limitation Period in Question.
September 18, 2020   Case Laws Central Excise
Revenue Authorities Fail to Prove Clandestine Removal of Kraft Paper; Duty Demand Based on Printouts Unjustified.
September 18, 2020   Case Laws Central Excise
CENVAT Credit Misuse Allegations: Forged Invoices and Unproven Proprietor-Director Links; Export Proceeds and Evidence Discussed.
September 18, 2020   Case Laws Central Excise
Excise Duty Recovery on Steel Tanks for Oil Companies Deemed Legal; Tanks Considered Movable Property Under Normal Limitation Period.
September 18, 2020   Case Laws Central Excise
Court Rules Duty on Ethanol Must Be Separately Shown and Recovered u/s 11D of Central Excise Act.
September 15, 2020   Case Laws Central Excise
RBD Palm Stearin Misclassification: No Fraud or Misstatement, No Extended Limitation Period for Show Cause Notice.
September 11, 2020   Case Laws Central Excise
Undervaluation of "Polo" and "Vento" cars in related party deal; Rule 11 mandates use of Rule 9 for valuation.
September 9, 2020   Case Laws Central Excise
CENVAT Credit Refund Ordered: Allegations of Fake Purchases Deemed Unsubstantiated Under CGST Act Transitory Provisions.
September 9, 2020   Case Laws Central Excise
CENVAT Credit Transfer Requires Authority Approval After Delhi Unit Closure and Merger with Baddi Unit u/r 10 CCR.

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