The assessee who are in the business of blending and processing of tea and...
Income Tax - Dated - 19-11-2013 - The assessee who are in the business of blending and processing of tea and export thereof, in 100 percent EOUs are manufacturer/ producer of the tea for the purpose of...
View ArticleAddition u/s 69 and penalty u/s 271(1)(c) - Failure of the assessee in...
Income Tax - Dated - 19-11-2013 - Addition u/s 69 and penalty u/s 271(1)(c) - Failure of the assessee in proving the capacity of the various shareholders to invest in the share capital, could not have...
View ArticleConfiscation - Import of old but unused hard disk - The officers who have...
Customs - Dated - 19-11-2013 - Confiscation - Import of old but unused hard disk - The officers who have examined are not expert in the field and there is no reason not to believe the report of Arihant...
View ArticleConfiscation under Sec. 111(d) 111(f) - Declaration of palm oil as crude palm...
Customs - Dated - 19-11-2013 - Confiscation under Sec. 111(d) 111(f) - Declaration of palm oil as crude palm oil - The Collector has not specified in his order as to what is the deficiency in the...
View ArticleImport of old and used tyres - Misdeclaration of goods - Goods declaraed as...
Customs - Dated - 19-11-2013 - Import of old and used tyres - Misdeclaration of goods - Goods declaraed as Old and used discarded tyres - In spite of that if some of the users in India make use of...
View ArticleRefund of SAD - Conversion factor - the petitioner cannot make an issue by...
Customs - Dated - 19-11-2013 - Refund of SAD - Conversion factor - the petitioner cannot make an issue by mixing and interchanging the conversion factor of round timber logs with that of the sawnwood....
View ArticleCENVAT Credit - invoices in the name of their Head Office, whereas the Head...
Service Tax - Dated - 19-11-2013 - CENVAT Credit - invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor - stay granted partly - Tri -...
View ArticleIssuance of receipts in the name of individual teachers, while the coaching...
Service Tax - Dated - 19-11-2013 - Issuance of receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute - prima facie case is...
View ArticleRenting of Immovable Property Service - refundable deposit is not in the...
Service Tax - Dated - 19-11-2013 - Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - Tri - TMI Tax...
View ArticleValuation - Exclsuion of cost of goods sold - Notification 12/2003 - invoices...
Service Tax - Dated - 19-11-2013 - Valuation - Exclsuion of cost of goods sold - Notification 12/2003 - invoices unilaterally raised by the appellants indicating the break-up without substantiating the...
View ArticleClassification of service - Commercial or Non commercial service - Merely...
Service Tax - Dated - 19-11-2013 - Classification of service - Commercial or Non commercial service - Merely because some amount is charged for using the Park / stadium as entry fee, it cannot be said...
View ArticleInterest demand - Excess and short duty paid - Since no refund of excess...
Service Tax - Dated - 19-11-2013 - Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible...
View ArticleCENVAT Credit - Cargo handling service - Since no service tax is being paid...
Service Tax - Dated - 19-11-2013 - CENVAT Credit - Cargo handling service - Since no service tax is being paid on service relating to export cargo, it has to be considered as exempted service within...
View ArticleDistribution / bifurcation of cenvat credit amongst storage tanks and...
Central Excise - Dated - 19-11-2013 - Distribution / bifurcation of cenvat credit amongst storage tanks and structures - for demand of Cenvat Credit related to structural, pre-deposit is directed for...
View ArticleClandestine removal of goods - Shortage of raw materials i.e. Ferro manganese...
Central Excise - Dated - 19-11-2013 - Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum assessee failed to prove burning loss or moisture loss - the...
View ArticleOnus to prove Cenvat credit taken on the basis of extra copy invoices -...
Central Excise - Dated - 19-11-2013 - Onus to prove Cenvat credit taken on the basis of extra copy invoices - CENVAT Credit has been correctly denied as its receipt and use in the factory of the...
View ArticleExtended period of limitation - Clandestine removal of goods There is no...
Central Excise - Dated - 19-11-2013 - Extended period of limitation - Clandestine removal of goods There is no provision in Central Excise law that show cause notice is required to be issued within one...
View ArticleOnce the fact of reversal of cenvat credit is indicated in their periodical...
Central Excise - Dated - 19-11-2013 - Once the fact of reversal of cenvat credit is indicated in their periodical returns, then it cannot be held that there was any misstatement or suppression with...
View ArticleExtended period of Limitation removal of input as such under the guise of...
Central Excise - Dated - 19-11-2013 - Extended period of Limitation removal of input as such under the guise of manufacture charging duty of excise - demand under section 11D - The findings recorded by...
View ArticleRight to Re-testing of the Product - The application may not be rejected on...
Central Excise - Dated - 19-11-2013 - Right to Re-testing of the Product - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and...
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