CENVAT Credit Rules, 2004

Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings: Bharti Airtel vs. Commissioner of Central Excise (20 November 2024)

/ Central Excise Act, 1944, Central Excise Act, 1944 with duties of excise, Central Excise Act, 1944 with excise tariff, CENVAT Credit Rules, 2004, CENVAT Credit Rules, 2004 with Rule 2(a)(A), CENVAT Credit Rules, 2004 with Rule 2(k), CENVAT Credit Rules, 2004 with Rule 3(1)

Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings: Bharti Airtel vs. Commissioner of Central Excise (2024) Date of the Judgment: 20 November 2024 Citation: 2024 INSC 880 Judges: B.V. Nagarathna, J., Nongmeikapam Kotiswar Singh, J. (authored the judgment). Can mobile service providers claim tax credit on the infrastructure they use, like mobile […]

Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings: Bharti Airtel vs. Commissioner of Central Excise (20 November 2024) Read Post »

Supreme Court allows Cenvat Credit on Outward Transportation: Commissioner of Customs vs. Andhra Sugars Ltd. (2018)

/ A.K. Sikri, Ashok Bhushan, Central Excise Act, 1944, Central Excise Act, 1944 with Section 4, CENVAT Credit Rules, 2004, Cenvat Credit Rules, 2004 with Rule 2(l), Judges

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 allows Cenvat Credit on Outward Transportation: Commissioner of Customs vs. Andhra Sugars Ltd. (2018) Read Post »

Supreme Court clarifies Cenvat Credit on Goods Transport Agency Services: Commissioner of Central Excise vs. Ultra Tech Cement Ltd. (2018)

/ A.K. Sikri, Ashok Bhushan, Central Excise Act, 1944, Central Excise Act, 1944 with Section 4, CENVAT Credit Rules, 2004, Cenvat Credit Rules, 2004 with Rule 2(l), Judges

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

Supreme Court clarifies Cenvat Credit on Goods Transport Agency Services: Commissioner of Central Excise vs. Ultra Tech Cement Ltd. (2018) Read Post »

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018)

/ A.K. Sikri, Ashok Bhushan, Central Excise Law, CENVAT Credit Rules, 2004, Cenvat Credit Rules, 2004 with Rule 2(l), Input Service, Judges, Transportation Costs

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018) LEGAL ISSUE: Interpretation of “input service” under CENVAT Credit Rules, specifically concerning transportation costs. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise Belgaum vs. M/s. Vasavadatta Cements Ltd. Judgment

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018) Read Post »

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