• 2018 (7) TMI 697 - CESTAT CHENNAI

  Classification of services - lease rent received for leasing out machineries - whether classified under Banking and Financial Service or under supply of tangible goods? - scope of SCN - Held that:- Th... ...

• 2018 (5) TMI 812 - CESTAT AHMEDABAD

  CENVAT credit availed on AED (GSI) and AED (T&TA) - N/N. 30/2004-CE dated 09.07.2004 - Held that: - Ld. Commissioner (Appeals) upheld the order of the Adjudicating Authority observing that the Cenvat ... ...

• 2017 (11) TMI 1536 - MADRAS HIGH COURT

  DEPB benefit - Applicability of Policy Circular No.6, dated 20.05.1998 and Policy Circular No.35, dated 03.09.1998 to the petitioner's case and what is the legal effect of such policy Circulars - Whet... ...

• 2017 (9) TMI 905 - CESTAT CHENNAI

  EPCG scheme - N/N. 111/95-Cus dated 05.06.1995 - import of Capital Goods - zero rate of duty - denial on the ground that condition No. 6 of the Notification has not been fulfilled - Held that: - both ... ...

• 2017 (9) TMI 922 - CESTAT MUMBAI

  CENVAT credit - input services - Construction of scrap yard, barbed wire fencing, canteen hall and dining hall - security services at guest house - Held that: - on all the services in question the Cen... ...

• 2017 (7) TMI 22 - MADRAS HIGH COURT

  Refund claim - Whether the Hon'ble CESTAT is correct in directing the consequential refund under Section 11B of the amount paid by the appellant, to be credited to the CENVAT Credit account, in the ab... ...

• 2017 (5) TMI 1470 - RAJASTHAN HIGH COURT

  Penalty u/s 271(1)(c) - claim of excess rate of depreciation on plant, machinery and building - deliberate intention of the assessee to furnish inaccurate particulars of income - Held that:- Held that... ...

• 2017 (5) TMI 1580 - RAJASTHAN HIGH COURT

  Disallowance of depreciation on Morrison rope dyeing machine - boiler as a part of dyeing machine - whether machine installed by the appellant company is not an energy saving device? - Held that:- Bef... ...

• 2017 (5) TMI 19 - ITAT JAIPUR

  Adopting the sale consideration of shares to be the index cost of acquisition - Held that:- The returned income for assessment year 2006-07 and 2007-08 was for ₹ 26,775 and ₹ 9465/- respec... ...

• 2017 (3) TMI 360 - CESTAT CHANDIGARH

  Benefit of N/N. 14/2002-CE dated 01.03.2002 - concessional rate of duty - Man made Processed Knitted Fabrics classifiable under Tariff sub Heading No. 6002.93 of Central Excise Tariff Act, 1985 - Held... ...

• 2017 (1) TMI 1211 - RAJASTHAN HIGH COURT

  Expenditure of interest payment made towards interest on loans borrowed to finance the cost of its expansion scheme - revenue expenditure OR capital expenditure - Held that:- As decided in Secure Mete... ...

• 2016 (9) TMI 1250 - ITAT NAGPUR

  TDS u/s 194C - non TDS on course of plying, hiring and leasing of goods carriages - demand raised u/s 201/201(lA) deleted by CIT(A) - Held that:- TDS is not to be deducted from the payment made to tra... ...

• 2016 (9) TMI 1271 - RAJASTHAN HIGH COURT

  Allowable revenue expenditure - expenditure pertaining to convertible debentures to be converted into shares issued for raising capital for unit which has not started production and was in the proces... ...

• 2015 (7) TMI 459 - CESTAT CHENNAI

  Cash refund of pre deposit made by making debit in CENVAT Credit register - Exemption under Notification No.30/2004-CE dt. 9.7.2004 - textile yarn - Denial of refund claim - Held that:- both pre-depos... ...

• 2015 (7) TMI 306 - CESTAT CHENNAI

  Waiver of pre dpeosit - clearance of goods cleared by an 100% EOU to DTA - Held that:- Appellant an EOU cleared goods on stock transfer to DTA clearance by adopting the price available in their own DT... ...

• 2015 (4) TMI 1073 - CESTAT CHENNAI

  Denial of Duty Drawback - Duty free input and dutiable input used in manufacture of exportable goods - Appellant used duty free input in dyeing and such material lost its existence in finished good ... ...

• 2014 (11) TMI 1110 - CESTAT AHMEDABAD

  Effect of omission of Section 3A - Rule 96 ZQ (ii) of the Central Excise Rules 1944 - SCN issued on 1999, 2000-01 and the same remained to be adjudicated - whether the Adjudicating Authority could hav... ...

• 2014 (12) TMI 204 - CESTAT CHENNAI

  Business Auxiliary Service - Processing of Textile materials for chemical wash - Exemption under Notification No.14/2004-ST dated 10.9.2004 - Held that:- On scrutiny of the records of the appellants, ... ...

• 2014 (11) TMI 419 - GUJARAT HIGH COURT

  Power of Tribunal to extend stay beyond the period of 365 days - extension of stay granted earlier - Held that:- In view of the decision in case of Commissioner vs. Small Industries Development Bank o... ...

• 2015 (1) TMI 1031 - CESTAT NEW DELHI

  100% EOU - Valuation of goods - Enhancement in value of machinery - Extended period of limitation - Held that:- Appellant unit during its existence as a 100% EOU had imported free of customs duty cert... ...

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