Misc - Case Law - Balak Ram Versus Central Administrative Tribunal Allahabad...
Non release of pensionary benefits leave without notice sanction petitioner was posted as Inspector in Indian Oil Corporation Range Barauli Oil Refinery he went on leave w e f 23 7 1990 It is the case...
View ArticleVAT and Sales Tax - Case Law - Indian Oil Corporation Limited Versus The...
Levy of interest valuation dispute admitted tax held that The applicant is contesting the liability of tax on the amount of Central Excise Duty since very beginning At no stage the liability has been...
View ArticleService Tax - Case Law - M s PIONEER SPINNERS VERSUS CCE MADURAI 2013 6 TMI...
COD clearance earlier appeal was dismissed for non clearance Now the appellant has filed this restoration application relying on the decision of the Apex Court in the case of Electronics Corporation of...
View ArticleService Tax - Case Law - M s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF...
Penalty for late filing of Nil return Held that in view of the Board s Circular No 97 8 07 ST dated 23 08 2007 in the event no service is rendered by the service provider there is no requirement to...
View ArticleService Tax - Case Law - COMMISSIONER OF CENTRAL EXCISE SURAT II VERSUS M s...
Cenvat Credit Input services place of removal GTA Service Outward transportation activity relating to manufacturing Held that first appellate authority was following the law as has been decided by the...
View ArticleService Tax - Case Law - MAHARASHTRA STATE CO OP BANK LTD VERSUS COMMISSIONER...
Renting of Immovable Property taxability of lease of factory premises with plant and machinery taxability of amount received towards maintenance and repair charges to keep the plant and machinery in...
View ArticleService Tax - Case Law - M s VATHIKA INTERNATIONAL TRAVELS VERSUS ASSTT...
Recovery stay application is pending before CESTAT petitioner filed an affidavit stating that she is willing to permit the respondent to retain 50 of Rs 29 53 000 as a per condition for filing the...
View ArticleService Tax - Case Law - M s Doshion Ltd Versus CCE Ahmedabad 2013 6 TMI 645...
Penalty Non deposit of amount of service tax collected from the client Held that since there is no dispute that the appellant had already collected the amount of service tax liability which has been...
View ArticleService Tax - Case Law - THE CARPENTERS VERSUS COMMISSIONER OF CENTRAL EXCISE...
Commercial or Industrial Construction Services abatement of 67 Held that it can be seen that completion and finishing services necessarily relate to an incomplete or unfinished building or civil...
View ArticleService Tax - Case Law - COMMISSIONER OF SERVICE TAX DELHI VERSUS M s...
Rectification of mistake Held that the finding of Tribunal that the original adjudicating authority in the course of denovo adjudication should also go into the question of unjust enrichment which has...
View ArticleService Tax - Case Law - MCM SERVICES PVT LTD VERSUS COMMISSIONER OF SERVICE...
Commercial and industrial construction services non remittance of service tax stay Held that On a prima facie creative but unsustainable interpretation the adjudicating authority found that the service...
View ArticleService Tax - Case Law - M s DALMA ENERGY LLC VERSUS COMMISSIONER OF SERVICE...
Application for out of trun hearing appellant has deposited the entire amount of service tax liability interest thereof and part of the amount of penalty imposed under Section 78 Held that Since we...
View ArticleCentral Excise - Case Law - COMMISSIONER OF CUSTOMS CENTRAL EXCISE VERSUS M s...
Whether the Tribunal was justified in taking into consideration the Line Rejection Register when it was not a declared document under Rule 173 G 5 of the erstwhile Central Excise Rules 1944 manufacture...
View ArticleCentral Excise - Case Law - M s Tien Yuan India Pvt Ltd Versus The...
Refund of unutilzed cenvat credit Rule 5 of CCR Notification no 5 2006 Held that the Commissioner of Central Excise Appeals completely overlooked the Notification No 7 2010C E N T dated 27 02 2010 and...
View ArticleCentral Excise - Case Law - SWAMSAR INDUSTRIAL SERVICES VERSUS CESTAT 2013 6...
Appeal against the stay order of CESTAT directing the appellant to made predeposit of Rs 60 Lakhs Held that Having carefully gone through the judgment of the Division Bench in M I Metal Sections Pvt...
View ArticleCentral Excise - Case Law - B D Mohta Versus Union of India Ors 2013 6 TMI...
Recovery circular dated 1 1 2013 Held that this case to be fit one to direct the Appellate Authority to decide the stay petition as early as possible and till then no recovery will be made by the...
View ArticleCentral Excise - Case Law - Commissioner of Central Excise Versus Rajshree...
Modvat Cenvat Credit Transfer of credit amalgamation Whether the Appellate Tribunal is right in allowing the accumulated Modvat Credit on Molasses after amalgamation for the payment of duty on Sugar...
View ArticleCustoms - Case Law - MULTITEK ENGINEERS Versus UNION OF INDIA 2013 6 TMI 655...
Attachment power to attach bank accounts Section 110 of the Customs Act 1962 held that the statutory provision does not expressly enable an Investigating Officer to attach a bank account While it is...
View ArticleCustoms - Case Law - CC I G New Delhi Versus M s NTPC Limited 2013 6 TMI 656...
Benefit of Notification No 174 Cus Held that Appellate Authority has held the returned goods to be a private personal property of the respondent by following the decision of ECHJAY INDUSTRIES PVT LTD...
View ArticleIncome Tax - Case Law - ITO Wd 2 6 Baroda Versus M s Shreenath Infrastructure...
Deduction u s 80IB 10 r w s 80IB 1 CIT A directed the AO to allow the claim Held that As decided in assessee s own case in AY 2007 08 the dominent control over the project belonged to the assessee and...
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