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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 51 to 100 of 738 Records

123 4 5 6........ 15

November 28, 2013 Case Laws Central Excise

Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for......
November 28, 2013 Case Laws Central Excise

Interest on delayed payment under Rule 3 (5) of the Cenvat Credit Rules, 2004 – If there is delay in payment of this amount, for whatever reason, interest would be......
November 28, 2013 Case Laws Central Excise

Cenvat Credit - Merely because all the individual equipment, machinery or components are assembled together, it will be preposterous to suggest that the capital goods......
November 28, 2013 Case Laws Central Excise

Clandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – It cannot be said that there was excess unaccounted stock of molasses in the......
November 28, 2013 Case Laws Central Excise

Correct classification of Nestea Tea premix – Under Heading 2108.99 OR Heading 2101.20 of CETA – the demand was beyond the period of limitation is not sustainable - the....
November 28, 2013 Case Laws Central Excise

Cash refund on accumulated cenvat credit under Rule 5 of the CCR, 2004 - If the EP copies of the shipping bills have been misplaced, the photocopies of the original EP.....
November 28, 2013 Case Laws Central Excise

Cenvat credit - The Rules 6(2) & 6(3) would not apply when some exempted final products emerge as inevitable and unavoidable waste or by-product, as in such a situation,....
November 28, 2013 Case Laws Service Tax

Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against the assessee - AT
November 28, 2013 Case Laws Service Tax

Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
November 28, 2013 Case Laws Service Tax

Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given.....
November 28, 2013 Case Laws Service Tax

General Insurance Business service - CBEC has earlier clarified that the activity is not taxable, later on, after reconsideration, clarified that the activity is taxable....
November 28, 2013 Case Laws Service Tax

Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this......
November 28, 2013 Case Laws Customs

Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence -....
November 28, 2013 Case Laws Customs

The Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient -....
November 28, 2013 Case Laws Customs

Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT
November 28, 2013 Case Laws Customs

Cross-examination - Jurisdiction of Adjudicating authority - the submission that the First Secretary (Commerce) should be cross-examined before the adjudication process.....
November 28, 2013 Case Laws Customs

Fraudulent claims of Drawback - Revenue successfully corroborated mala fide of Appellants when material facts and evidence relating to their ill design remained in their....
November 28, 2013 Case Laws Income Tax

Supply of software on license – What has been transferred is not copyright or the right to use copyright but a limited right to use the copyrighted material and does not....
November 28, 2013 Case Laws Income Tax

Share application money - additions u/s 68 - Other than the share application forms, no other agreement between the respondent and third companies had been placed on......
November 28, 2013 Case Laws Income Tax

Exemption from long term capital gains (LTCG) u/s 54F - Construction or acquisition of property - earlier structure was demolished and new construction was made on the......
November 28, 2013 Case Laws Income Tax

Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of......
November 28, 2013 Case Laws Income Tax

Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC
November 28, 2013 Case Laws Income Tax

Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the......
November 28, 2013 Case Laws Income Tax

Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC
November 28, 2013 Case Laws Income Tax

Consultancy charges – The substance of the agreement is for consulting the foreign party for marketing the product of the assessee in South East Asian countries.......
November 28, 2013 Case Laws Income Tax

Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD....
November 28, 2013 Case Laws Income Tax

Bogus purchases - Additions u/s 69C - the existence of the vendor party which has sold the goods to the assessee company is doubtful and appeared to have been issued the....
November 28, 2013 Case Laws Income Tax

Addition of Interest accrued but not due – accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates.....
November 27, 2013 Case Laws Service Tax

CENVAT Credit - Classification of service - Whether trading could be treated as an exempted service for the purpose of Cenvat credit - stay granted - AT
November 27, 2013 Case Laws Service Tax

Activity manufacture or not - Demand of service tax - onversion of an article which is incomplete or unfinished but having the essential character of the complete or......
November 27, 2013 Case Laws Customs

Refund claim of 4% of SAD - There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice - AT
November 27, 2013 Case Laws Customs

Confiscation of goods - Export of restricted goods without license - when rule lapses on repeal of that rule without saving a clause, section 6 of the General Clauses......
November 27, 2013 Case Laws Customs

If the Appellants are ready to discharge the duty assessed by the Department, we do not see any reason as to why the amendment to the IGMs requested by them, only to the....
November 27, 2013 Case Laws Customs

Anti dumping duty - Notification NO. 86/2011 - Whether Stainless Steel Cold Rolled coils - any product having width more than 1250 MM are not leviable for anti-dumping duty - AT
November 27, 2013 Case Laws Customs

Penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act,......
November 27, 2013 Case Laws Central Excise

The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute......
November 27, 2013 Case Laws Central Excise

Charging of duty on accessories – Prima facie there was no merit in the submission that air heating system emerges only at the site as the nomenclature, ‘Air-Heating......
November 27, 2013 Case Laws Central Excise

Valuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply only where entire production of a particular commodity is captively consumed - AT
November 27, 2013 Case Laws Central Excise

The credit which was taken wrongly would arise when an assessee is required to determine whether the inputs/capital goods received by him are liable to duty or not and......
November 27, 2013 Case Laws Income Tax

Allowing the interest as deduction even though the films were not released during the year was erroneous and prejudicial to the interest of revenue – CIT has correctly......
November 27, 2013 Case Laws Income Tax

Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80% of the receipts are on account of continuing education, diploma and certificate programmes -......
November 27, 2013 Case Laws Income Tax

Deduction u/s 80IC - until and unless complied with the conditions of engaging in processing and raising of the plantation of tea, the assessee cannot be allowed......
November 27, 2013 Case Laws Income Tax

Penalty - Assessment after search and seizure operation under section 132 - Assessee has satisfied the conditions for not levying the penalty under Section 271AAA - AT
November 27, 2013 Case Laws Income Tax

Reassessment u/s 147 - Issue of Notice u/s 143(2) - mandatory or not – When the assessee has chosen not to file return, no notice under section 143(2) is required to be served - AT
November 27, 2013 Case Laws Income Tax

Depreciation – asset in question was vacant for part period and not put to use by the assessee company for the purpose of carrying on its business and earning profits......
November 27, 2013 Case Laws Income Tax

When the assessee has claimed the maintenance charges as bad debt, the same is disallowed and when it is recovered, it is treated as income. It would be double jeopardy - AT
November 27, 2013 Case Laws Income Tax

Amalgamated company is entitled to set off and carry forward the brought forward business losses and unabsorbed depreciation of the amalgamating company from the very......
November 27, 2013 Case Laws Income Tax

Legality of existence of firm BVRE – number of persons vis-à-vis 4 HUFs would be 12 (15 – 3). Since Sec.11(2) of Companies Act, 1956 uses expression “Person”, number of.....
November 27, 2013 Case Laws Income Tax

Exemption u/s 10A – Existence of some old employees in the new undertaking is not a disqualification for granting exemption benefit to the assessee under S.10A as long......
November 26, 2013 Case Laws Central Excise

Process amounts to Manufacture or not - appellant have paid duty which is not less than the Cenvat Credit, availed - Prima facie, demand u/s 11D amd Cenvat Credit demand....

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