Supreme Court Upholds Withdrawal of Excise Duty Exemption on Tobacco Products: Union of India vs. Unicorn Industries (2019) LEGAL ISSUE: Whether the Union of India can withdraw an excise duty exemption on certain products, invoking public interest, despite having granted the exemption earlier. CASE TYPE: Excise Law Case Name: Union of India & Ors. vs. […]
Supreme Court Upholds Interest on Differential Excise Duty: Steel Authority of India Ltd. vs. Commissioner of Central Excise, Raipur (2019) LEGAL ISSUE: Whether interest is payable on differential excise duty with retrospective effect under Section 11AB of the Central Excise Act, 1944, when prices are revised due to an escalation clause. CASE TYPE: Central Excise
Supreme Court Clarifies: Dharmada is Not Part of Transaction Value in Excise Duty Cases (2019) LEGAL ISSUE: Whether Dharmada, a voluntary charitable donation, is part of the transaction value for excise duty calculation. CASE TYPE: Central Excise Case Name: M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik Judgment Date: 9 April 2019 Introduction Date
Supreme Court Exempts Bajaj Auto from NCCD, Education Cess, and Secondary & Higher Education Cess: Bajaj Auto vs. Union of India (2019) LEGAL ISSUE: Whether manufacturing units exempt from Central Excise Duty are also exempt from National Calamity Contingent Duty (NCCD), Education Cess, and Secondary & Higher Education Cess. CASE TYPE: Tax Law Case Name:
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) Date of the Judgment: 20 February 2019 Citation: 2019 INSC 141 Judges: A.M. Khanwilkar, J., Ajay Rastogi, J. Can a buyer claim a refund of excise duty paid by the manufacturer under protest, even if the buyer’s
Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether the limitation period of six months applies to refund claims filed by a buyer when the central excise duty was paid under protest by the manufacturer. CASE TYPE: Central Excise
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE
Supreme Court clarifies refund claims under Central Excise Act for buyers: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether a buyer can claim a refund of central excise duty when the manufacturer paid it under protest, and if the limitation period applies to the buyer’s claim. CASE TYPE: Central Excise Law
Supreme Court Clarifies Valuation for Excise Duty: Grasim Industries Ltd. vs. Commissioner of Central Excise (2018) LEGAL ISSUE: Clarification on the determination of value for excise duty purposes, specifically the inclusion of various charges in “transaction value.” CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Indore vs. M/s Grasim Industries Ltd. Judgment
Supreme Court Clarifies “Brand Name” Definition in Excise Duty Exemption for Jute Bags: RDB Textiles Ltd. vs. Commissioner of Central Excise (2018) LEGAL ISSUE: Whether affixing the name, logo, and particulars of buyers on jute bags constitutes a “brand name” under the Central Excise Act, 1944, thereby disqualifying them from excise duty exemption. CASE TYPE:
Supreme Court Allows Cenvat Credit on Outward Transportation: Commissioner of Customs vs. Andhra Sugars Ltd. (2018) LEGAL ISSUE: Whether the definition of ‘input service’ includes service tax paid on outward transportation of goods from the factory to the customer’s premises. CASE TYPE: Central Excise and Service Tax Case Name: Commissioner of Customs Central Excise and
Supreme Court Clarifies Cenvat Credit on Goods Transport: Commissioner of Central Excise vs. Ultra Tech Cement Ltd. (2018) Date of the Judgment: February 1, 2018 Citation: [2018] INSC 72 Judges: A.K. Sikri, J. and Ashok Bhushan, J. Can a manufacturer claim Cenvat credit on service tax paid for transporting goods from their factory to the
