Search Results for "CENVAT Credit"

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...

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"CENVAT Credit Controversy: Bombay HC Upholds Order Under SVLDRS" Transparency and adherence to statutory timelines crucial for relief under legacy tax dispute schemes.

This case involves the petitioner, challenging an order under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The dispute primari...

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"Supreme Court Resolves Key Issue on CENVAT Credit: Clarifying Inputs vs. Capital Goods" "Balancing Revenue and Industry Needs for a Robust Telecom Sector."

The Supreme Court addressed whether mobile service providers (MSPs) like Bharti Airtel can claim CENVAT credit on excise duties paid for mobile towers...

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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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Bombay High Court Dismisses Writ Petition Challenging MODVAT Credit Denial Under Rule 57C of Central Excise Rules, 1944. Inputs Used in Manufacture of Exempted Final Products Not Eligible for Credit.

The petitioners, Atlas Automotive Components Private Limited and another, filed a writ petition under Article 226 of the Constitution of India before ...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...