Rebate of Excise Duty - inclusion of post removal charges from ...

Central Excise

February 18, 2023

Rebate of Excise Duty - inclusion of post removal charges from the factory gate to the Port of Export - the observations made by the Commissioner (Appeals) clarifying that the circular dated 28.02.2015 is not restricted for availment of CENVAT Credit and would also be applicable on rebate of excise duty is the correct interpretation on facts and law. Thus, the order passed by the Revisionary Authority dated 19.12.2019 does not stand to scrutiny and is hereby reversed and set aside - HC

View Source

← Previous Next →

Rebate of Excise Duty - inclusion of post removal charges from ...

Central Excise

February 18, 2023

You may also like:

CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for...

Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

Valuation - service charges - includibility - these services were provided by the assessee apart from the manufacture and sale of goods at the factory gate and therefore...

CENVAT Credit - Though there is no express inclusion of cargo handling service in definition of input service; however, in light of precedents, it can be held that in...

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

Rebate Claim - third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - CGOVT

Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT

Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions -...

Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not...

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Quick Updates: