The appellant paid excise duty on the removal of inputs as such, ...

Excess excise duty charged but CENVAT credited to govt; Sec 11D demand set aside.

Case Laws Central Excise

November 13, 2024

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT credit involved in such removal. Section 11D of the Central Excise Act, 1944, states that if an assessee collects an amount in the name of excise duty and retains it, the same must be credited to the Central Government. In this case, although the appellant charged excise duty over and above the CENVAT credit involved, the total amount collected from the customer was paid by debiting the CENVAT account. According to the CESTAT judgment in Shivam Metals, if the amount collected in the name of excise duty is paid to the government, the demand for such amount cannot be raised invoking Section 11D. Therefore, the demand u/s 11D in the present case is not sustainable, and the impugned orders are set aside, allowing the appeals.

View Source

← Previous Next →

The appellant paid excise duty on the removal of inputs as such, ...

Excess excise duty charged but CENVAT credited to govt; Sec 11D demand set aside.

Case Laws Central Excise

November 13, 2024

You may also like:

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Demand of duty u/s 11D or recovery of amount u/s 11D - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

CENVAT credit - there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess - demand set aside - AT

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

Invocation of Extended period of Limitation - Even if there was any additional duty payable by the appellant, the same would be admissible as CENVAT credit to its own...

CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Quick Updates: