Ca final indirect tax, excise (cenvat) and cst doubt

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 January 2014 Dear experts
1. Whether CENVAT (Excise) and central sales tax are same?
I mean excise duty is impose on production of goods and CST like VAT imposed on sales of goods from one state to other state i.e. interstate sales.
I am also confused with credit available from input to output duty. I am drawing my confusion with different conditions in examples for having the pleasure of your understanding of my doubt as:
2. A ltd. of Delhi purchase raw material D for production of material E. it has paid excise duty rs.5000 charge by supplier on material D. And A ltd have to pay excise duty rs.8000 on material E. so 5000 less 8000 = 3000 tax liability have to pay by company?
3. Whether A ltd in addition of excise duty have to pay CST, if it sale goods to outside state i.e. inter sales. & if so than excise duty input and excise duty output with CST can set off?
4. Whether A ltd in addition of excise duty have to pay VAT, if it sale goods within the state i.e. intra sales?
5. If A ltd. of Delhi purchase raw material D from trader (Gujarat) for producing material E. while trader( Gujarat) purchase raw material D from B ltd( Punjab) on which it paid input excise duty rs 5000. Now trader (Gujarat) charge rs 9000 (rs 5000 excise duty paid by him to B ltd. & rs 4000 CST) from A ltd. And A ltd have to pay excise duty of material E rs 18000. Whether A ltd can claim CENVAT credit as 9000 less 18000 = 9000 tax liability?
6. A ltd sales material D to trader F & charge rs.8000 excise duty. Now if trader F sales goods to trader G of Bangalore (inter sales) & charge CST rs 10000 than. Whether trader F can claim credit as 8000 less 10000 = 2000 tax liability?
Dear sir/madam now you can imagine the nature of my doubt which relates to CENVAT (excise duty) & CST imposition and credit claim.
I am referring indirect tax book of author V.S. datey.
Please explain the above doubts.

26 January 2014 You can not pay the excise duty from CST and VAT. You can pay the excise duty from inputs and input services only.


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