• 2019 (10) TMI 1303 - CESTAT NEW DELHI

  CENVAT Credit - duty paying invoices - improper invoices to avail CENVAT Credit - contravention of the provisions of Rule 11(2) of CER, 2002 read with Rule 9(2) of CCR, 2004 - power of Commissioner (A... ...

• 2020 (5) TMI 494 - MADRAS HIGH COURT

  Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - contention of the petitioner is that that turmeric purchased by the petitioner from deale... ...

• 2020 (3) TMI 768 - CESTAT CHENNAI

  Import of telecom cables - Benefit of N/N. 25/2005-Cus. dated 01.03.2005 - benefit under Sl.No.28 of the said notification has been denied by the department alleging that the cables are capable of car... ...

• 2020 (1) TMI 636 - CESTAT MUMBAI

  Removal of sugar for export - Appellant was not able to produce the proof of export within the period as prescribed - Recovery alongwith interest and penalty - Benefit of N/N. 42/2001 CE (NT), 26.0... ...

• 2019 (9) TMI 889 - CESTAT BANGALORE

  Liability of service tax - amount received from the prospective buyers where such amount includes consideration towards undivided share of land within the period 2010-11 to 2014-15 - services availed ... ...

• 2019 (8) TMI 1562 - THE APPELLATE AUTHORITY UNDER GST, ANDHRA PRADESH

  Composite supply of services or not - coaching services - Evasion of GST - Suppression of taxable outward services supply related turnover - invocation of Section 74 read with Rule 142(1) of CGST/APGS... ...

• REVENUE NEUTRALITY EXTENDED PERIOD OF LIMITATION AND PENALTY

  Service Tax liability under Reverse Charge and invocation of extended period of limitation do have unique position in the litigation history of Indirect Taxation. Both are an extended version of the r... ...

• 2020 (1) TMI 269 - PATNA HIGH COURT

  Maintainability of appeal - pre-admission stage - Section 35G of the Central Excise Act, 1944 - Taxability - classification as agricultural machinery - HELD THAT:- While according to the assessee, bei... ...

• 2019 (2) TMI 1385 - CESTAT CHANDIGARH

  SSI Exemption - branded service or not - N/N. 6/2005-ST dated 1.03.2005 - Cable operator service - appellants were not paying service tax on the ground that they are not liable to pay service tax and ... ...

• 2019 (3) TMI 511 - CESTAT MUMBAI

  Time limitation - Valuation - stock transfer - wrong assessable value adopted by the appellant - revenue neutrality - difference of opinion - Held that:- As there are difference of opinion, the matter... ...

• 2018 (9) TMI 41 - CESTAT MUMBAI

  Liability of Service Tax - Programme Producer s Service - appellant hired the services of certain nonresident service providers namely M/s IMG and M/s Hawkeye for producing the live feed of the cricke... ...

• 2018 (7) TMI 1526 - DELHI HIGH COURT

  Clandestine removal - CENVAT Credit - countervailing duty paid inputs - Whether the appellant/assessee was entitled to CENVAT credit in respect of the countervailing duty paid inputs? Held that:- ... ...

• 2018 (7) TMI 711 - CESTAT BANGALORE

  Violation of conditions for Import of goods without payment of duty - actual user conditions - Benefit of N/N. 21/2002 Customs dated 01.03.2002 - it was alleged that majority of sales were affected to... ...

• 2018 (9) TMI 1156 - CESTAT CHENNAI

  Benefit of exemption from customs duty - import of cables - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - Department took the view that the cables... ...

• 2018 (8) TMI 76 - CESTAT MUMBAI

  Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand of Interest and penalty - Extended period of Limitation. Held tha... ...

• 2018 (6) TMI 1211 - CESTAT BANGALORE

  Maintainability of appeal - Non-compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - utilization of CENVAT credit for payment of pre-deposit amount - Held that:- When the appeal... ...

• 2018 (8) TMI 1278 - CESTAT BANGALORE

  Refund of unutilized CENVAT credit availed - ITSS used in providing output service which are said to have been exported without payment of service tax - refund was rejected on technical grounds - Held... ...

• 2018 (6) TMI 435 - RAJASTHAN HIGH COURT

  CENVAT credit - duty paying documents - improper document (Debit notes) - Documents do not carry necessary details - Whether Central CENVAT Credit can be allowed on the basis of a document which does ... ...

• 2017 (11) TMI 433 - CESTAT CHENNAI

  Valuation - includibility - value of the customized software - Held that: - We note that the appellants have placed a lot of correspondences before us which needs verification in the hands of the orig... ...

• 2017 (10) TMI 1181 - CESTAT CHANDIGARH

  Area based exemption - Backward area - N/N. 56/2002-CE dated 14.11.2002 - Revenue is of the view that the appellant is not entitled for the benefit of notification, on the grounds that the process of ... ...

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