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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...

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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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High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case — Notification 8/2005-ST Held Conditional. CESTAT order setting aside demand against assessee upheld as notification required fulfillment of conditions for exemption.

The Commissioner of Central Excise, Bangalore-II, filed appeals under Section 35G of the Central Excise Act, 1944, challenging a common order dated 12...

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Bombay High Court Allows Withdrawal of Revenue Appeal in Service Tax Exemption Case Based on Policy Decision to Reduce Litigation. Department permitted to withdraw appeal against assessee's claim for exemption under Notification No. 13/2003-ST for sugarcane harvesting and transport services.

The Commissioner of Customs, Central Excise & Service Tax, Nashik II Commissionerate filed an appeal under Section 35G of the Central Excise Act, 1944...

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High Court of Karnataka Allows Appeal in Central Excise Case Due to Abatement Under Section 35G of Central Excise Act, 1944 — Settlement Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Renders Proceedings Infructuous and Extinguishes Liability.

The appellant, M/s Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd), filed an appeal under Section 35G of the Central Excise Act, 1944, ch...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

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Bombay High Court Dismisses Appeal in Central Excise Interest Liability Case — No Substantial Question of Law Arises. Interest on differential duty under Section 11AB of Central Excise Act, 1944 is payable when price variation clause exists and duty is paid after price revision.

The case involves an appeal by Gammon India Ltd. (formerly Associated Transrail Structures Ltd.) against an order of the Customs, Excise and Service T...