Excise Tax

<p>The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that goods imported into a Special Economic Zone (SEZ) must be used for authorized operations; if such goods are instead sold in the Domestic Tariff Area (DTA), applicable duties must be paid. According to Section 51 of the Special [&hellip;]</p>

<p>The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has cited that two or more bills of entry or shipping bills cannot be taken together and evaluated. &#8220;Two or more Bills of Entry or Shipping Bills cannot be taken together and assessed. The only exception made in the law is the [&hellip;]</p>

<p>The Ahmedabad bench of the Customs, Excise &amp; Service Tax Appellate Tribunal (CESTAT) in a case carried that a show cause notice asking the service tax turns invalid if the taxpayer has filed the tax obligation including the interest before Show cause notice issuance. The officers of the audit wing Jayhind Buildcon Pvt Ltd, dated [&hellip;]</p>

<p>It was mentioned by the Kerala High Court that the taxpayer could not avail of the Input tax credit for the transportation services if the costs of it are not comprised in the assessable value of goods for the payment of central excise duty. It was marked by the Division Bench of Justices A.K. Jayasankaran [&hellip;]</p>

<p>If due to any unavoidable situation the factory gets closed then it is not obligated to pay the excise duty, the Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) cited. The Bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has marked that &#8220;the closure of the factory was not on [&hellip;]</p>

<p>The tax refund claim cannot be rejected based on a mismatch between Special Additional Duty of Customs and Value Added Tax (VAT), Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. The bench of M. Ajit Kumar (Technical Member) has marked that minor discrepancies in the description cited in the invoice vis-à-vis [&hellip;]</p>

<p>The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a wrong address cited in invoices cannot be a reason to deny CENVAT credit. It was noted by the bench of Rachna Gupta (Judicial Member) that the invoices with the wrong addresses issued via the input service providers comprise all the [&hellip;]</p>

<p>No service tax is liable to get paid on TDS paid on behalf of a foreign service provider, The Chennai Bench of Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. TDS deposited to the Income Tax Department concerning the payment completed to the foreign service provider over and above the invoice value of the [&hellip;]</p>

<p>The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the taxpayer is qualified for CENVAT credit on inputs and input services utilised for the production of electricity, which are transferred to its sister unit at Urse free of charge. The bench of Ajay Sharma (Judicial Member) witnessed that no allegation [&hellip;]</p>

<p>The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that no tax liability is there on the petitioner for the impugned flats made before July 1, 2010, that has less than 12 units or flats. The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) witnessed that [&hellip;]</p>

<p>The refund of service tax paid on cancelled bookings of flats has been permitted by the Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). According to Rule 66E(b)(sic) of the Service Tax Rules, 1994, in construction services, service tax is needed to be filed on the amount obtained from the buyers for [&hellip;]</p>

<p>The first month of the fiscal year 2016-17, April has shown an increase of indirect tax collections by 41% to Rs. 64,394 crore. The major reason behind this hike is due to a sharp central excise gush. Last months&#8217; records shot up the central excise collections by 70% to Rs. 28,252 as compared to Rs. [&hellip;]</p>

<p>An excise or excise duty is the indirect tax, which is paid on the sale of a particular good. The reason behind why they are called indirect tax because the government does not apply the tax straight forward. There is an intermediary, which is either the merchant or the producer who pays the tax to [&hellip;]</p>