Excise Articles
Cenvat credit admissible on services of sales commission agent
Cenvat credit admissible on services of sales commission agentBackground:Even though the definition of �input services� given under Rule 2(l) of the Cenvat Credit Rules, 2004 (�the Credit Rules�) covers the services of sales p
Confusion for Cenvat Credit on Swachha Bharat Cess
After implementation Swachha Bharat Cess ( hereinafter referred as SBC for the sake of brevity), there is confusion in the trade, industry, service provider and also in the consultants whether Cenvat
Excise duty payment on RMC manufactured at site
Ready Mix Concrete (RMC) is being off late used often in the construction industry, which reduces the time and also the cost effective, before the concept of RMC there concrete mix was prepared in the site of construction and was used there. With th
No cenvat credit to a job worker manufacturer?
Dear All, In this article I have discussed on the following question that I came across recently. Whether manufacturing of excisable goods which are cleared on payment of duty by job worker is covered under the definition of exempted services thereby
Exemption for small scale units (SSI) under central excise
Meaning of Small Scale Exemption.Under the provisions of the Central Excise Act a Small Scale Industry is one whose aggregate value of Turnover does not exceed Rs. One Hundred and Fifty Lakhs made on or after the 1st day of April
Cash discount under Excise valuation - SC Judgement and its analysis
Dear All,In this article, I have discussed a recent judgement of the Supreme court and also shared my views / confusion in regards to the same. Request the readers to express their valuable views in this regard. Introduction:It is a common industry p
Cenvat Credit of Input Services up to Place of Removal
Cenvat Credit of Input Services up to Place of Removal: Whether Circular dated 20.10.2014 and 28.02.2015 ultra vires provisions of Cenvat Credit Rules� 2004? CBEC vide Circular No. 988/12/2014-CX dated 20.10.2014 intimated insertion of definiti
Analysis on Excise Duty
Welcome to Excise DutyIn India, there are huge numbers of list for taxes, which are paid for different purposes. Suchas Income tax, VAT, CST, Service tax, Customs,Octroi/LBT, Entertainment Tax Etc. All these taxes have aim to collect for some reason
Amendment in proviso- textile
TRIPLE THE AMENDMENTS, TRIPLE THE HASSLE, NOW ALL IS WELL Introduction“Proviso”: when it is added to an exemption notification, brings out some conditions on fulfillment of which the benefit of notification will be allowed. Therefore, as
CBEC issues guidelines for detailed scrutiny of Excise Returns
CBEC issues guidelines for detailed scrutiny of Excise ReturnsBackground:The Central Board of Excise and Customs (�CBEC� or �the Board�) vide Circular No. 185/4/2015-ST dated June 30, 2015 had laid
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