Home Highlights May 2016 Year 2016 This

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1. Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted...

2. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

3. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

4. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

5. The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for...

6. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

7. CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains...

8. Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at...

9. Cenvat Credit - eligible as Input Service or not - Courier Service used by the appellants used for the movement of finished goods after the place of removal - Credit...

10. CENVAT credit - As in the case of F.O.B. exports, load port has to be considered as place of removal and therefore credit is admissible - AT

11. CENVAT Credit - input services - the Cenvat credit on the service used for removal of goods up to the place of removal is admissible. The CHA service is also used from...

12. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

13. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

14. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

15. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...