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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 301 to 350 of 442 Records

1 ....3 4 5 678 9

January 9, 2017 Case Laws Central Excise

Classification of nylon/viscose fabrics - As the product of appellant contains nylon, it cannot be classified in the heading that relates to use of staple fibre - only......
January 9, 2017 Case Laws Central Excise

CENVAT credit - the appellants have failed to prove transport, receipt and consumption of impugned goods in their factory - demand confirmed - AT
January 9, 2017 Case Laws Central Excise

Levy of additional duty first time - Once the levy is not there at the time when the goods are manufactured or produced in India, it cannot be collected at the stage of.....
January 9, 2017 Case Laws Central Excise

Manufacture - excisability of food flavours - Valuation - inclusion of amount paid for Royalty - the food flavours were “prepared” by mixing of various essences......
January 9, 2017 Case Laws Customs

Classification of imported item - Fused Silica cannot be considered as Glass microsphere or for that purpose, as glass beads to be classified under chapter 7018 - the......
January 9, 2017 Case Laws Customs

Classification of Network Security Device - Since as per the application and function of the product, it is used for communication and transmission of the data, the......
January 9, 2017 Case Laws Customs

Classification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - the machine imported namely Monotype Machine imported by the appellant......
January 9, 2017 Case Laws Customs

Valuation of imported goods - related party - enhancement of value - The restrictive clauses are general clauses, always agreed upon by the seller and the purchaser in......
January 9, 2017 Case Laws Customs

Confiscation - penalty - illegal attempt to export of Dal to Nepal - The allegation of an attempt to export to Nepal cannot be made merely on assumption and presumption.....
January 9, 2017 Case Laws Companies Law

The removal of petitioner as Director of the company does not stand to judicial review. Therefore, Respondent no. 2 giving cheque power to another Director in the place.....
January 7, 2017 Case Laws Income Tax

The belated filing of return of income by the assessee does not disentitle it from the benefit of deduction u/s 80P(2) of the Act. - AT
January 7, 2017 Case Laws Income Tax

Revision u/s 263 - non deduction of TDS - opinion of the departmental authorities on applicability of section 194J to payment of bandwidth charges are also different -......
January 7, 2017 Case Laws Service Tax

Whether the appellant M/s Maharashtra State Electricity Distribution Co. Ltd. is liable to be taxed for the services rendered by them to their client in respect of......
January 7, 2017 Case Laws Service Tax

100% EOU - export of services - reverse charge mechanism - Utilization of services which are patently in relation to goods/services that have already been exported, it......
January 7, 2017 Case Laws Service Tax

Whether the payment received for allotment of time-slots to music companies by the assessee as fillers in programmes broadcast from outside the country is liable to......
January 7, 2017 Case Laws Service Tax

Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant.....
January 7, 2017 Case Laws Central Excise

Refund - Unjust enrichment - the deposit was against the show cause notice which was set aside by Hon’ble High Court of Delhi - the said amount never became duty and......
January 7, 2017 Case Laws Central Excise

100% EOU - import and use of potassium permanganate - There is no allegation of misuse of material imported and subjected to the present proceedings. The application for....
January 7, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - use of brand name of others - The appellant claims to be a job-worker for the second unit M/s Hem Agro Industries (trader) in......
January 7, 2017 Case Laws Central Excise

Where the appellant could not give any satisfactory evidence to show that the product in respect of which duty was paid was used as an intermediary product for the......
January 7, 2017 Case Laws Central Excise

Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved......
January 7, 2017 Case Laws Central Excise

CENVAT credit - subject goods were imported under ‘SFIS’, and Basic Customs Duty, Additional Duty of Customs and cess were paid through debit in Duty Credit......
January 7, 2017 Case Laws Central Excise

SSI exemption - The brand name (unregistered) is owned by Rolling Industries Pvt. Ltd. and the present appellant has used the brand name of the other company for......
January 7, 2017 Case Laws Customs

Overvaluation of export of Woven Powerloom Men's Shirt readymade garments under claim of duty drawback - No material placed on record by the Revenue to suspect export......
January 7, 2017 Case Laws Customs

Revocation of Courier licence - the named employees of the appellant courier have committed gross violations on their own accord to satisfy their own greed without......
January 7, 2017 Case Laws Customs

Rejection of refund claim - Advance Licence scheme - unjust enrichment - the Government does not want the exporter to suffer by exporting the goods. In view thereof, we.....
January 6, 2017 Case Laws Income Tax

AO has to satisfy at the time of initiation of penalty proceeding and issuing notice U/s 274 of the Act that whether penalty is for concealed particulars of income or......
January 6, 2017 Case Laws Income Tax

Carry forward of the loss - loss as claimed by the assessee treating the same as excess application of loss u/s.11 - set off allowed - AT
January 6, 2017 Case Laws Income Tax

Interest charged u/s.234B - advance tax - the revenue can levy the interest only on the total income declared in the returns and not on the income assessed and......
January 6, 2017 Case Laws Income Tax

Interest income - new source of income - to be taxed as income from other sources and not as business income - AO rightly denied the application of provisions of section....
January 6, 2017 Case Laws Income Tax

It will be unjustified to impose penalty u/s 271(1)(c) as the assessee had only committed an undoubtful bona fide error and it certainly had no intention of concealing......
January 6, 2017 Case Laws Income Tax

TPA - in the event it is held that aggregation is permissible in the facts of this case, the findings of the Revenue authorities and the Tribunal that the TNMM method......
January 6, 2017 Case Laws Income Tax

Merely because assessee had claimed expenditure which was not accepted or not acceptable to Revenue that by itself would not attract a penalty u/s 271(1)(c) - AT
January 6, 2017 Case Laws Income Tax

Disallowance of bad debts - the balance of the parties in assessee’s books were not tallying with the books of the respective parties - here were infirmities in the......
January 6, 2017 Case Laws Income Tax

Disallowance of deduction u/s. 80P(2)(c) - there is not even a remote link between the interest income earned on deposits with nationalized banks and the activities of......
January 6, 2017 Case Laws Service Tax

The premises of the SEZ is to be construed as “the port of export” - refund benefits allowed to the appellant on the GTA services utilized for transportation of goods to....
January 6, 2017 Case Laws Service Tax

When classification for services was not questioned by the revenue, the denial of refund of service tax paid by them is only thwarted attempt to deny legitimate rights......
January 6, 2017 Case Laws Service Tax

BAS - service tax is not leviable on the commission earned by the distributor on the basis of the volume of the purchases made by the group of second level of......
January 6, 2017 Case Laws Central Excise

Valuation - Rule 9/10(a) are not applicable to interconnected undertakings being related persons, therefore, the proceedings initiated against the appellants are not sustainable - AT
January 6, 2017 Case Laws Central Excise

CENVAT credit - retention of part of invoice as performance guarantee - in case of any amount retained or discounted after the invoices were issued, the credit need not.....
January 6, 2017 Case Laws Central Excise

Price escalation clause - provisional assessment - appellant is owned and managed by the Government of India - the exemption provided therein for non-execution of Bond......
January 6, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - non-existent dealers - In fact when the goods were procured by the assessee, the dealer was registered with the department - credit allowed - AT
January 6, 2017 Case Laws Central Excise

Whether the appellant is entitled to avail cenvat credit on capital goods which are installed outside the factory or not? - Benefit of Cenvat Credit allowed - AT
January 6, 2017 Case Laws Central Excise

CENVAT credit - area based exemption - N/N. 50/2003-C.E - respondents are not required to reverse the credit already availed by them - AT
January 6, 2017 Case Laws Central Excise

Valuation - selling of goods through depot - The short payment of duty has been calculated based on the details of clearances effected from the factory gate to the......
January 6, 2017 Case Laws Customs

Classification of Graphistone-Love - metal piece printed with a motif on a crystal - articles made of glass - classification under Chapter 701890 as done by authorities.....
January 6, 2017 Case Laws Customs

Micro SD/Mine storage cards are classifiable under CTH 8523.51 as non-volatile storage devices and the assessees are entitled to the benefit of exemption Notification No. 6/2006 - AT
January 6, 2017 Case Laws Customs

Imposition of ADD - Purified Terephthalic Acid - The dumping margin in the case of China is 20 to 30% and the quantum of export is above 3%. The subject goods imported......
January 6, 2017 Case Laws Customs

It is not clear that the boric acid imported have been used for insecticidal purpose. In such circumstances, importation of boric acid may not require registration from.....
January 6, 2017 Case Laws VAT and Sales Tax

Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such......

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