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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 451 to 500 of 538 Records

1 ....6 7 8 91011

November 4, 2015 Case Laws Customs

Demand of interest of differential duty - the recovery is made u/s 28 of the Customs Act without reference to section 18(3) - The order which is not in consonance with......
November 4, 2015 Case Laws Customs

Validity of order of Settlement Commission rejecting the balance Settlement Applications arising out of the second and third Show Cause Notices - since section 28AB no.....
November 4, 2015 Case Laws Customs

Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the......
November 4, 2015 Case Laws Central Excise

Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity......
November 4, 2015 Case Laws Central Excise

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods.....
November 4, 2015 Case Laws Central Excise

Cancellation of registration of central excise in the hands of purchaser of the property - There is no infirmity in the action of the respondents in issuing registration....
November 4, 2015 Case Laws Central Excise

Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been.....
November 4, 2015 Case Laws Central Excise

Processing and export of Shrimps/Prawns - Not an Agricultural produce - assessee is not entitled to exemption in terms of Notification No. 6/02-CE - Tribunal committed......
November 4, 2015 Case Laws Central Excise

100% EOU - by-products Soyabean Solvent Extraction Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be......
November 4, 2015 Case Laws Service Tax

Sponsorship of the IPL matches - whether the service falls within the exclusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - SC dismissed the appeal......
November 4, 2015 Case Laws Service Tax

Denial of abatement of 75% - GTA service - it is evident that once the service provider is not registered with service tax, the fulfilment of condition of notification.....
November 4, 2015 Case Laws Service Tax

Activities of conducting aerobics and yoga classes - Undoubtedly the appellant is a charitable institution and are establishment and they would fall under the category......
November 4, 2015 Case Laws Service Tax

Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter......
November 4, 2015 Case Laws Service Tax

Request for quashing of FIR - Recovery of service tax dues - once the Act of 1994 was a special and complete Code in itself, wherein even the procedure for penalty has.....
November 4, 2015 Case Laws Service Tax

Denial of benefit of VCES - When the entire amount as contemplated under the Scheme stood paid before the due date and the petitioner satisfied all other requirements......
November 3, 2015 Case Laws Income Tax

Tribunal was not justified in accepting the additional evidence filed by the assessee at the second appellate stage, and we are also of the view that the reasons......
November 3, 2015 Case Laws Income Tax

Transaction of shares - Assessment of income - the shares held by the assessee trust are capital assets in its hands and gain arising on the transfer of these shares by....
November 3, 2015 Case Laws Income Tax

Addition on account of license fees, connectivity charges and co-ordination charges for the use of Vision plus software - revenue v/s capital expenditure - held as......
November 3, 2015 Case Laws Income Tax

TDS on sales promotion & selling expenses u/s 194H - Only the credit notes were provided only to the distributors who have achieved the target which they can redeem at......
November 3, 2015 Case Laws Income Tax

TDS on Dentistry expenses - assessee is a cine artist /actress and her beauty and personality is one of the most important trait for generating business and revenue -......
November 3, 2015 Case Laws Customs

This Court, or for that matter the High Court in exercise of its writ jurisdiction, cannot come to the aid of such petitioners/exporters who, without making actual......
November 3, 2015 Case Laws Customs

Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Notification issued u/s 5.....
November 3, 2015 Case Laws Customs

Import of goods in replacement under Long Term Assured Parts Supply Agreement (LTAPSA) - once authorities are satisfied that the impugned goods are required for......
November 3, 2015 Case Laws Customs

Refund of excess duty paid to claim exemption under Notification No. 119/2008-Cus. - re-assessment / amendment of the bills of entry - amendment has to be allowed when a....
November 3, 2015 Case Laws Central Excise

Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - AT
November 3, 2015 Case Laws Central Excise

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT
November 3, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - Bar of limitation - Duty paid under protest - once the issue has been settled by the Commissioner (Appeals) without......
November 3, 2015 Case Laws Central Excise

The informations provided by the appellant are more than sufficient for the Revenue, that if at all they are of the view that the Cenvat credit is not admissible they......
November 3, 2015 Case Laws Central Excise

Valuation - Captive consumption - computation of value as per Rule 6(b)(ii) of old Rules or Rule 8 of the new Rules - non inclusion of certain expenses - This is a......
November 3, 2015 Case Laws Central Excise

Textile goods / Ready Made Garments (RMG) - article of apparel or clothing accessories - process of affixing a brand name or trade name / affixing lables after purchase.....
November 3, 2015 Case Laws Central Excise

Clearance of goods to DTA by an EOU - cotton yarn was manufactured out of indigenous cotton and imported wax, as wax was contained in the final product (yarn) - benefit....
November 3, 2015 Case Laws Central Excise

SSI Exemption - CENVAT credit - whether availing the benefit of MODVAT/CENVAT credit in respect of branded goods of third parties manufactured by the assessees on job......
November 3, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Expenses which were incurred by the appellant for setting up of the township/colony for their employees is expenses which is in relation to the....
November 3, 2015 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Formula as given in appendix 5 of the Notification No. 5/2006, only provides to work out the limit of eligible amount where an......
November 3, 2015 Case Laws Service Tax

Waiver of penalty u/s 80 - service tax was paid at the instance of Audit team - discrepancy occurred due to lack of co-ordination between the two Departments of the......
November 3, 2015 Case Laws Service Tax

Adjustment of advance / excess payment of service tax without intimation - Rule 6(4A) of Service Tax Rules, 1994 - case is covered by Rule 6(1A)according to which the......
November 3, 2015 Case Laws Service Tax

CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the......
November 3, 2015 Case Laws Service Tax

Valuation - Section 67 - Associated enterprises - lease rent equalisation shown in Balance sheet - - The amount shown in the balance sheet is not an 'income' for the......
November 2, 2015 Case Laws Income Tax

Entitlement for interest on the amount claimed along with future interest - Bar of suits in civil courts. - since this Court has no inherent jurisdiction to try this......
November 2, 2015 Case Laws Income Tax

Levy of late filing fee u/s 234E without issuing SCN - delay in submitted TDS returns - Constitutional validity challenged - the provisions of Section 234E of the Act......
November 2, 2015 Case Laws Income Tax

Advance Against Depreciation (AAD) added to Book Profit u/s 115 JB - MAT computation - AAD is a timing difference, it is not a reserve, it is not carried through profit....
November 2, 2015 Case Laws Income Tax

Disallowance of depreciation on cars given on lease - no depreciation is claimed by the lessee on these leased cars - assessee company has rightly claimed the......
November 2, 2015 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier.....
November 2, 2015 Case Laws Wealth-tax

Rejection of application for registration as a valuer under Section 34-AB of the Wealth Tax Act, 1957 - the basic qualifications either being Civil Engineer,......
November 2, 2015 Case Laws VAT and Sales Tax

Levy of VAT on set top boxes (STB) - The petitioners claim depreciation, etc., on these STBs and the valuation given by the petitioners is the value of the goods, the......
November 2, 2015 Case Laws Customs

Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as......
November 2, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order.....
November 2, 2015 Case Laws Customs

Refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order - it had....
November 2, 2015 Case Laws Central Excise

Denial of refund claim - Export of goods to Nepal - There is no provision for normal rebate of duty paid on excisable goods under Section 11B of the Central Excise Act,.....
November 2, 2015 Case Laws Central Excise

Rejection of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - permission under Rule 16C is not legally sustainable. - AT

1 ....6 7 8 91011

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