Excise Judgements

The present order disposes of four appeals arising out of the order of Commissioner, GST bearing 27-28/PK/GST/DE/2018-19 dated 26.10.2018 has been assailed before this Tribunal. The said order has been passed in compliance of the Final Order of thisT

This appeal is directed against the order dated August 29, 2014 passed by the Commissioner of Central Excise and Service Tax, New Delhi , by which the demand of service tax amounting to Rs.5,94,76,320/- not paid on the amount received against develop

The Learned Commissioner (Appeals) in the impugned order disallowed the credit in respect of above Services mainly on the ground that the appellant could not establish the nexus between the said services andappellant’s manufacturing/business activity

This case was heard on 24.02.2021 whereafter the case wasreserved for pronouncement of judgment on 15.03.2021. But as thisBench was not available from 15.03.2021, the case was listed on12.03.2021 under the caption ‘for direction’. Since the matter wa

The Hon'ble Tripura High Court in Union of India v. M/S. Dharampal Satyapal Ltd. [Central Excise Appeal No.01/2019 and Central Excise Appeal No.02/2019, dated March 22, 2021] upheld the judgment passed by the CESTAT, Kolkata allowing the assessee to

Learned Counsel for the appellant mentions that the appellant and Revenue have settled the dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Revenue have issued final certificate of settlement in Form SVLDRS-4 dated 30.07.2020.

Learned Counsel for the appellant mentions that the appellant and Revenue have settled the dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Revenue have issued final certificate of settlement in Form SVLDRS-4 dated 17.03.2020.

This appeal has been filed by M/s. Honda Cars India Ltd against demand of reversal of CENVAT Credit in terms of Rule 6(3A) of the CENVAT Credit Rules, 2004.

It is imperative that such provisions must be restored in the GST Law so as not to sow the seeds of any fresh ground for litigation in GST regime, which is being envisaged as an epic reform of indirect taxation post-independence.

The Hon’ble CESTAT, Chennai held as under: - The Adjudicating Authority had rightly computed the interest amount from the due date till the date of payment in respect of demand for the month of January, 2011, by working out interest at 13% up to M