Central Excise - Liability to Pay Interest - Excess Credit - Reversal of...
Central Excise - Liability to Pay Interest - Excess Credit - Reversal of Credit - Whether the assesse was liable to pay interest in terms of Rule 14 of the CENVAT Credit Rules, 2004 - Held yes -...
View ArticleCentral Excise - CENVAT credit on invoices issued by a registered depot of...
Central Excise - CENVAT credit on invoices issued by a registered depot of the manufacturer of inputs - The case of the revenue was that there was no evidence of the amounts of duty shown in the depot...
View ArticleCentral Excise - Valuation - Job work - It was apparent that the firms had...
Central Excise - Valuation - Job work - It was apparent that the firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free...
View ArticleCentral Excise - Refund - when the duty was paid through Cenvat credit...
Central Excise - Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of the respondent,...
View ArticleCentral Excise - MODVAT credit - supplier of inputs had not discharged full...
Central Excise - MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires reasonable care and not...
View ArticleCentral Excise - Classification of goods - Strong merit in the contention of...
Central Excise - Classification of goods - Strong merit in the contention of the appellant that a small percentage of gum in sugar confectionary may not be sufficient to consider the product as gum,...
View ArticleVAT and Sales Tax - Investment based exemption - The exemption was granted on...
VAT and Sales Tax - Investment based exemption - The exemption was granted on the fixed capital investment made by the entrepreneur - Further, if any further investment was made by installing new...
View ArticleWealth-tax - Inclusion of aircraft u/s Section 2(ea)(iv) - Computation of Net...
Wealth-tax - Inclusion of aircraft u/s Section 2(ea)(iv) - Computation of Net Wealth - The use of an aircraft for commercial purposes does not necessarily entail hiring to third parties, ferrying of...
View ArticleCustoms - Mis-declaration of value - Undervaluation of Goods Extensive price...
Customs - Mis-declaration of value - Undervaluation of Goods Extensive price negotiation was on record - Detailed justification why the manufacturer cannot give further discount was on record - So...
View ArticleCustoms - Rejection of value - Only in special circumstances particularized...
Customs - Rejection of value - Only in special circumstances particularized in Rule 4(2) of the Customs Valuation Rules, 1988, valuation needs to be done under the Customs Valuation Rules. If these...
View ArticleCustoms - Excessive Claim of duty drawback - There was misdeclaration of...
Customs - Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly -...
View ArticleService Tax - Refund Claim - Revenue had rejected the refund claims only on...
Service Tax - Refund Claim - Revenue had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and hence Rule 5 will not...
View ArticleService Tax - CENVAT credit in Input Services - The activity was the trading...
Service Tax - CENVAT credit in Input Services - The activity was the trading activity and Cenvat credit cannot be taken on input services used for such activity. - Stay granted partly. -...
View ArticleService Tax - Yaga Camps - Taxability of residential as well as...
Service Tax - Yaga Camps - Taxability of residential as well as non-residential yoga courses - Health Club and Fitness Service - While the department has a case on merit, the bulk of the demand would...
View ArticleService Tax - Taxability of Marketing and Support Services - The place of...
Service Tax - Taxability of Marketing and Support Services - The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of the service...
View ArticleCentral Excise - Classification of Goods - HIV detection kits and Hepatitis C...
Central Excise - Classification of Goods - HIV detection kits and Hepatitis C detection kits containing antigens obtained from micro-organism cultures, immobilised on a porous immuno-filtration...
View ArticleCentral Excise - Confiscation of the excess found goods - It is a case of...
Central Excise - Confiscation of the excess found goods - It is a case of mere non-entry in the RG-23 Part-I register - No confiscation - Tri....................
View ArticleCentral Excise - Provisional Assessment - Refund Claim - Claim of interest -...
Central Excise - Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the provisional assessment...
View ArticleIncome Tax - Exemption u/s 10(23FB) - AO is duty bound to enquire whether the...
Income Tax - Exemption u/s 10(23FB) - AO is duty bound to enquire whether the assessee trust is registered under the Registration Act, 1908 and has been granted certificate of registration by SEBI...
View ArticleIncome Tax - Transfer price - The revenue derived from unrelated party...
Income Tax - Transfer price - The revenue derived from unrelated party transactions at 20.30 of the aggregate revenue of the appellant, cannot be the reason for disregarding internal comparability...
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