Central Excise - Case Law - M/s. Sidharth Polysacks Pvt. Ltd. Versus...
Rule 3(7)(a) of the Cenvat credit Rules Mistake in application of formula under Rule 3(7)(a) of the Cenvat Credit Rules Held that - This is not a case where the appellant have availed Cenvat credit of...
View ArticleCentral Excise - Case Law - M/s. Hero Cycles Versus Commissioner of Central...
Interest chargeable under Section 11AB - Appellants had supplied finished goods to their customers under contract with price escalation clause - on finalization of price, the same was revised upwards...
View ArticleCentral Excise - Case Law - M/s. Bajaj Hindustan Ltd. Versus Commissioner of...
Rule 6(3) and Rule 6(2) of Cenvat Credit Rules, 2004 - Appellants are manufacturers of sugar and molasses. In the course of manufacture of sugar at the stage of crushing of sugar cane Bagasse arises...
View ArticleCentral Excise - Case Law - Commissioner of Central Excise, Bhopal Versus...
Cenvat credit - Service Tax paid on rent a cab service - Commissioner granted credit - Held that - If the credit is availed by the manufacturer, then the said service should have been utilized by the...
View ArticleCentral Excise - Case Law - M/s. Steelco Gujarat Ltd. Versus CCE ST, Vadodara...
Interest on Cenvat credit - cenvat credit availed on service tax paid on the commission - Held that - availment of cenvat credit of the service tax paid on the commission paid to the foreign national,...
View ArticleCentral Excise - Case Law - M/s. Arihant Dyg Ptg Mills P. Ltd. Versus CCE ST,...
Removal of processed fabrics - Interest on unpaid duty - Held that - appellant is required to pay the interest on the amount of the duty liability which has been confirmed on them. To that extent,...
View ArticleCustoms - Case Law - SATYA METALS Versus UNION OF INDIA 2013 (8) TMI 161 -...
CVD - Benefit of Area based exemption to the 100 EOU - determination of Additional Duty of Customs (CVD) - Extending benefits of Area base Central Excise notification to the petitioners may create...
View ArticleCustoms - Case Law - M/s. Jubliant Draximage Ltd. Versus CC, New Delhi 2013...
Confiscation of goods - Department confiscated the goods u/s 111(d) Held that - The goods were confiscated by the Original Authority and were ordered to be re-exported on payment of fine and penalty -...
View ArticleCustoms - Case Law - M/s. Sony India Pvt. Ltd. Versus Commissioner of...
Refund - Bar of limitation - whether the date of actual payment of duty is relevant or the date of banks stamp on the TR 6 challan is relevant for the purpose of deciding the limitation Held that -...
View ArticleCustoms - Case Law - M/s Shelka Marketing Services Pvt. Ltd. Versus CCE,...
Confiscation of goods imposition of penalty and fine - Request was made by the appellant for allowing them to change the amount but the department made the order for confiscation of the goods - Held...
View ArticleCustoms - Case Law - The Commissioner of Customs, Bangalore Versus M/s. Apple...
Refund of 4 of Special Additional Duty (ADC/SAD) - assessee filed refund in terms of Notification No.102/2007 department rejected the claim on the ground that assessee failed to prove that they had not...
View ArticleCustoms - Case Law - M/s Agrasen Ship Breakers Pvt. Ltd. and others Versus CC...
Eligibility for refund stay application - assesses were contesting the issue on merit as eligible for refund under SEZ they had deposited the entire amount of duty liability confirmed by the lower...
View ArticleService Tax - Case Law - M/s. Everest Educational Charitable Trust Versus...
Show cause notice for revising the order of adjudicating authority commercial coaching and training - vocational training - Assessee a charitable institution and is covered by the definition in terms...
View ArticleService Tax - Case Law - M/s Quality Engineering Construction Versus CCE...
Stay application Waiver of pre-deposit - Works taken up by the assessee is in nature of erection work with procurement of material certain scope within the appellant s contract Impugned order...
View ArticleService Tax - Case Law - M/s. Varsana Ispat Limited Versus Commissioner of...
Stay application Waiver of pre-deposit - Unjust-enrichment under Section 11B of the Central Excise Act, 1944 - The appellant undertook activities of Galvanising work on job work basis for which they...
View ArticleService Tax - Case Law - SHRI KRISHAN KUMAR, M H CONTRACTOR OF M/s I B P AUTO...
Valuation - gross value - reimbursement of expenses, liable to service tax - Expenses incurred by the appellants on behalf of I.B.P/IOC like Tea/Coffee/Consumable salary of employees, handling losses...
View ArticleService Tax - Case Law - ANE INDUSTRIES PVT LTD VERSUS COMMISSIONER OF...
Classification of Services Instead of Site Formation and Clearance, Earth Moving and Demolition service, it should be classified as Cargo Handling Service and he relies on the decision of this Tribunal...
View ArticleService Tax - Case Law - M/s. PCR Warehousing (P) Ltd. Versus The...
Demurrage Wharfage charges Service tax liability - Whether assesses had not paid service tax on all the amounts collected from their customers - Whether assesses were liable to pay service tax on...
View ArticleVAT and Sales Tax - Case Law - M/S Nezone Strips Ltd. Through Its Director...
Demand of security - Goods other than those declared transit form seized - Tribunal upheld demand of security - Held that - Representation has been made by the driver of the vehicle himself Transit...
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