Central excise & service tax

GST did not close the excise and service tax era. A substantial body of pre-2017 disputes remains live before adjudicating authorities, CESTAT and the High Courts, and the settlement schemes built around them continue to be litigated.

What this covers

• CENVAT credit disputes, including input services and the credit-reversal rules
• Classification and valuation under Section 4 and Section 4A
• Clandestine removal allegations and the evidence required to sustain them
• Service tax on specific services, and disputes over taxability and classification
• Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 — declarations, computation and discharge certificates
• Recovery, interest and penalty proceedings on legacy demands

Why clients bring us this work

Our advisors co-authored a practitioner reference on the Sabka Vishwas Scheme, published by Bharat Law House, and have litigated its scope — including how dues are computed after a remand, and whether seizure and redemption fine cases fall within it.

Related matters from our advisors' case record

Common questions

After a remand, can the department demand more than the amount originally confirmed?

In Mukesh Jain the Delhi High Court held that dues under SVLDRS cannot exceed the amount earlier confirmed, and reduced the demand from Rs 1,34,66,456 to Rs 1,11,35,419 — a precedent that matters wherever a settlement scheme follows a remand.

Are seizure and redemption fine cases covered by the SVLDR Scheme?

The Delhi High Court held in Art N Glass India that they are, and directed the department to issue discharge certificates.