14 October 2019


Search Results for Tag : Excise

Judgments

Rule 173G payment from CENVAT Account(06.08.2015)

The Supreme Court held in favour of an Assessee claiming payment from its CENVAT Account could be counted towards demand under Rule 173G of the Centra.....

Tags : excise, cenvat, duty, payment

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Excluding value of packing material illegal in conditional return(06.08.2015)

Not including the value of packing materials used to transport goods in the final sale price of goods is illegal, in the absence of an arrangement to .....

Tags : excise, value, packing material

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Excise duty on rectified spirit a tax not fee(12.08.2015)

Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. Fro.....

Tags : excise, rectified alcohol,

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Larger amount of fee not excessive given passage of time(12.08.2015)

The Supreme Court rejected the claim that collection of a gallonage fee by state at the rate of Re.1 per bulk litre was illegal, arbitrary and without.....

Tags : excise, fee, excessive, passage of time

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Reasonableness of fee depends on facts of case and appreciation of previous fee with passage of time(12.08.2015)

The Supreme Court rejected the claim that collection of a gallonage fee by state at the rate of Re.1 per bulk litre was illegal, arbitrary and without.....

Tags : excise, fee, excessive, passage of time

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Collection of fee for preventing illegal activities of unrelated third parties a gambit for preventing manufacturers from exporting industrial alcohol(12.08.2015)

Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. Fro.....

Tags : excise, rectified alcohol, discourage export

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Location of manufacture not bonded to quality and type of concrete(06.10.2015)

The Supreme Court ruled that a manufacturer of concrete mix, manufacturing it for captive consumption cannot claim exemption from excise duty on the b.....

Tags : Concrete, excise, exemption, preparation

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Difference between sales tax charged and NPV paid not includible as transaction value(06.10.2015)

Distinguishing three judgments of the Supreme Court that the difference between amounts collected by Assessee from its customers as sales tax and the .....

Tags : excise, sales tax, net present value, transaction value

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Notifications & Circulars

Imposition of cost by CESTAT on grounds of quality of adjudication order(22.12.2015)

The Ministry of Finance has released an Instruction to Principal Chief Commissioners and Chief Commissioners of the Department to sensitize adjudicati.....

Tags : Excise, adjudication, costs, commissioner

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General guidelines for implementation of e-payment of excise refund and rebate(12.01.2016)

The Central Board of Excise and Customs has prescribed procedure for e-payment of refund and rebate. The procedure is hoped to speed transfer of funds.....

Tags : Excise, e-payment, refund, rebate, authorised banks

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Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016(01.03.2016)

The Central Board of Excise and Customs notified Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other .....

Tags : concessional rate, manufacture, excise

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Clarifications on levy imposed on jewellery(04.03.2016)

The government issued clarifications on the excise duty of one per cent (without input tax credit) and 12.5 per cent (with input tax credit) levied on.....

Tags : Central excise, jewellery, clarification

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Sub-Committee to report on issues related to excise duty on jewellery(21.03.2016)

The Central Government constituted a Sub-Committee under the High Level Committee to interact with the jewellery trade and industry to determine issue.....

Tags : Excise, jewellery, report, compliance

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Tax deadlines extended in Tamil Nadu(07.12.2015)

Due to widespread flooding in Chennai and Tamil Nadu, the Central Board of Direct Taxes extended the date for deposit of tax deducted at source and ta.....

Tags : Excise, service tax, extension, tamil nadu

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Branded readymade garments become more expensive(14.06.2016)

Affixing a brand name on or relabelling a readymade garment or article with a retail sale price of Rs. 1000 will amount to manufacture and render the .....

Tags : excise, readymade, garments, manufacture

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Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)

The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....

Tags : Terminal Excise Duty, Refund, Deemed Exports

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Government of India decides to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with effect from 4th October, 2017(03.10.2017)

The Government of India has decided to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with eff.....

Tags : Excise Duty rate, Petrol and Diesel, Reduction

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Recovery of confirmed demands during pendency of stay application(04.07.2016)

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pendin.....

Tags : excise, confirmed demand, stay application

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Scope of 'site' enlarged for exemption from excise(06.07.2016)

The Ministry of Finance enlarged the scope of the word ‘site’ in its excise exemption notification.

By an earlier notification, the Minist.....

Tags : excise, construction, site, exemption

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Compliance relaxations for excise levy on jewellery industry accepted(13.07.2016)

The Central government accepted the recommendations of a Sub-Committee formed to interact with trade and industry on issues arising out of the recent .....

Tags : excise, jewellery, ssi, valuation

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Manual signatures on digitally signed invoices(19.07.2016)

The Central Board of Excise and Customs clarified that a manufacturer or service provider opting to issue invoices authenticated by digital signature .....

Tags : excise, digital signature, manual authentication

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Tax exemption to industry and commerce sectors(02.08.2016)

Various tax concessions in the form of exemptions/ deductions etc. have been provided under the Income-tax Act, 1961 which have been availed by differ.....

Tags : Custom duty, Excise duty, Tax Concession

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Deadline for jewellers to register with Revenue extended(01.07.2016)

The Ministry of Finance extended the deadline by which jewellers must register themselves with central excise to 31 July 2016.

Though liabi.....

Tags : jewellers, excise, registration, deadline

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Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in(08.05.2019)

Attention is invited to the Circular No.956/17/2011-C.Ex dated 28.9.2011 issued by the Board with regard to the procedure for electronic filing of CE .....

Tags : Revised Procedure, Electronic filing, Excise returns

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News

Union Budget, 2019: Special Additional Excise Duty of Rs 1/Litre on Petrol & Diesel(05.07.2019)

Union Finance Minister Nirmala Sitharaman has levied a special excise duty of Rs 1/Litre on petrol and diesel.

Tags : Union Budget 2019, Excise Duty

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Supreme Court Allows Withdrawal of Excise Duty Exemption for Pan Masala(20.09.2019)

Supreme Court has upheld the withdrawal of the exemption from payment of Excise Duty to the pan masala with tobacco and pan masala without tobacco by .....

Tags : Supreme Court, Excise Duty

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Hyderabad HC Stays Excise Dept. Order(12.08.2016)

Hyderabad HC has stayed orders of Excise Commissioner who granted permission for Spencer Group to open four retail outlets in Ranga Reddy district.

Tags : Hyderabad HC, Excise Commissioner , Spencer Group

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DIPP Notifies Guidelines for Excise Free Zone Scheme for Eligible Units in Certain States(10.10.2017)

Department of Industrial Policy and Promotion (DIPP) has notified guidelines for excise free zone scheme for eligible manufacturing units in J&K, Utta.....

Tags : excise free zone

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Time Limit for Generation of GSTR-1A & 2A Extended(08.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that the time limit for generation of GSTR-2A and 1A will be extended as the due date for fil.....

Tags : Central Board of Excise and Customs, GSTR-2A, GSTR-1A

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SC: Education Cess Paid Alongwith Excise Duty is Refundable in Cases Where No Duty is Payable(05.12.2017)

Supreme Court has held that the manufactures who paid excise duty in terms with the exemption notification No. 20/2007-Ex can claim refund of educatio.....

Tags : Supreme Court, Excise Duty

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Bombay High Court: Excise Staff Must Inspect Pubs(15.02.2018)

Bombay High Court has observed that excise officials too must inspect restaurants and pubs regularly and take action against violations.

Tags : Bombay High Court, Excise

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Govt Notifies Postponement of Reverse Charge Mechanism till June(26.03.2018)

Central Board of Excise and Customs (CBEC) has notified that the implementation of Reverse Charge Mechanism (RCM) has been deferred until 30th June 20.....

Tags : Central Board of Excise and Customs, Reverse Charge Mechanism

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Supreme Court: Under Excise Act Measure of Levy Won’t be Controlled by Its Nature(23.05.2018)

Supreme Court has held that the measure of levy contemplated in Section 4 of the Central Excise Act, 1944 will not be controlled by the nature of the .....

Tags : Supreme Court, Excise Act

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Delhi HC Quashes Service Tax Proceeding as Pre-Notice Consultation Mandatory for Demand above Rs. 50L(10.05.2019)

Delhi High Court, while annulling the Service Tax proceedings, held that since the demand is above Rs. 50 lakhs, a pre-notice consultation was mandato.....

Tags : Delhi High Court, Central Board of Excise and Customs

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Service Tax Paid by Mistake Can’t be Refunded under Finance Act, 1994: CESTAT(10.05.2019)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of the service tax paid by mistake cannot be processed under the Fina.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Finance Act, 1994

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Karnataka High Court Rejects Excise Officials Plea Challenging Criminal Proceeding(02.11.2016)

Karnataka High Court has dismissed petitions filed by two top officials of Excise Department challenging criminal proceedings initiated against them o.....

Tags : Karnataka High Court, Excise Department, Lokayukta

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Government Scraps Excise Duty on Branded Gold Coins(01.12.2016)

Government has scrapped 1 % Excise Duty currently applicable on branded gold coins.

Tags : Union Government, Excise Duty, gold coins

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PAN Mandatory For Excise, Service Tax Payers For GST Registration(09.01.2017)

Tax Department has made it mandatory for central excise duty and service tax payers to obtain valid PAN number before they can be migrated to new Good.....

Tags : Tax Department, Excise, Service Tax, GST Registration

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Government Hikes Excise Duty on Cigarettes, Tobacco, Pan Masala(01.02.2017)

Government has increased excise duty on cigars and cheroots to 12.5%, on pan masala to 9%, and on other unmanufactured tobacco to 8.3%.

Tags : Government, Excise duty, cigars, pan masala, tobacco

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Supreme Court Upholds Constitutional Vires of Section 35F of Central Excise Act(17.04.2017)

Supreme Court has dismissed a Special Leave Petition (SLP) challenging constitutional validity of Section 35F of the Central Excise Act, 1944.

Tags : Supreme Court, Central Excise Act, 1944

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Bombay HC Asks Excise Dept to Refund Excessive Fine Imposed for Transfer of Liquor License(07.06.2017)

Bombay High Court has decided to interfere in an order passed almost 19 years ago on November 26, 1998, wherein BN Sanas Company Pvt Ltd, which runs a.....

Tags : Bombay High Court, Excise, Liquor License

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CBEC Releases Transition Rules Approved by GST Council(08.06.2017)

Central Board of Excise and Customs (CBEC) has unveiled Transition Rules as finalized by GST Council in its meeting held on New Delhi last week.

Tags : Central Board of Excise and Customs, GST

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CBEC: Service Tax Return for April to June 2017 Must Be Filed Before 15th Aug(23.06.2017)

Central Board of Excise and Customs (CBEC) has mandated all service providers who are assesses under Finance Act, 1994 to submit returns for period Ap.....

Tags : Central Board of Excise and Customs

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#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)

Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.

Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules

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#GST Rollout:Govt Sets Up War Room to Deal with GST Queries(29.06.2017)

Government has created a special war room to act as as single window for resolution of any GST-related issue. It will operate from eight in the mornin.....

Tags : Central Board of Excise and Customs, GST, War Room

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Kerala HC Asks Excise Dept to Avoid Long Queue Formations in Front of Liquor Shops(10.07.2017)

Kerala High Court has directed State Excise Department to take proactive steps to avoid long queue formations in front of liquor shops all across the .....

Tags : Kerala High Court, State Excise Department

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Bombay HC: HC Cannot Entertain an Appeal wherein ‘Rate of Duty’ or ‘Value of Goods’ is Disputed(24.07.2017)

Bombay High Court has observed that in view of Section 35G of Central Excise Act, 1944, High Court has no jurisdiction to entertain appeals wherein th.....

Tags : Bombay High Court, Excise Act

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CBEC: No Refund of Unutilised Input Tax Credit on Corduroy Fabrics Supply(26.09.2017)

Central Board of Excise and Customs (CBEC) has notified that refund cannot be allowed on unutilised input tax credit on corduroy fabrics supply under .....

Tags : Central Board of Excise and Customs, input tax credit, corduroy fabrics

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CBEC: KKC Only on Services Rendered, Billed from June 1(27.06.2016)

Central Board of Excise and Customs (CBEC) has issued a notification granting exemption from Krishi Kalyan Cess (KKC) for services rendered and invoi.....

Tags : Central Board of Excise and Customs , Krishi Kalyan Cess

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Punjab and Haryana HC Issues Summon to State Excise Chief over Liquor Shops on Highways(15.12.2015)

Punjab and Haryana HC has summoned Excise and Taxation Commissioners (ETCs) of Haryana and Punjab over their failure to stop liquor vends along the na.....

Tags : Punjab and Haryana HC, Excise and Taxation Commissioners (ETCs) of Haryana and Punjab

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Madras HC Orders Status Quo over Excise Duty on Jewellery(02.05.2016)

Madras HC, while giving sign of relief for jewellers who were protesting Central Government’s plan to impose excise duty on jewellery items, has order.....

Tags : Madras HC, Excise Duty on Jewellery

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Punjab and Haryana HC Seeks Information on Highway Liquor Vends(17.11.2015)

Punjab and Haryana HC has directed Punjab Excise and Taxation Commissioner to inform if there were any liquor vends in state in violation of the court.....

Tags : Punjab and Haryana HC , Punjab Excise and Taxation Commissioner

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CBEC: No Service Tax for Title Transfer in Property(27.10.2015)

Central Board of Excise and Customs (CBEC) has clarified that in case of sale of flats, title transfer after issuance of an occupancy certificate is e.....

Tags : Central Board of Excise and Customs , Title Transfer

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Top Story

An unsatisfied quid pro quo(12.08.2015)

The Supreme Court recently deliberated on several appeals questioning the imposition of fee on a 'per bulk litre' of industrial alcohol exported from .....

Tags : excise, quid pro quo, fee

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Blast from the Past

Raw or refined, market should know difference between goods(12.10.1962)

After the Central government levied excise duty on readymade garments and textile bearing a brand name, and sold with a price tag of over Rs. 1000, it.....

Tags : excise, manufacture, refined oil

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Raw or refined, market should know difference between goods(12.10.1962)

After the Central government levied excise duty on readymade garments and textile bearing a brand name, and sold with a price tag of over Rs. 1000, it.....

Tags : excise, manufacture, refined oil

read»