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Highlights / Annotations / Catch Notes For November of 2016

Home Highlights November November 2016 Year 2016

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Showing 101 to 150 of 385 Records

1 234 5 6 7........ 8

November 24, 2016 Case Laws Service Tax

Business Auxiliary Service - appellant has acted as a broker and made available the details of financiers to potential operators. - such an activity will not bring the......
November 24, 2016 Case Laws Central Excise

The denatured alcohol is acknowledged as an excisable good and 'output' in terms of CENVAT Credit Rules, 2004. There cannot be discriminatory treatment in the treatment.....
November 24, 2016 Case Laws Central Excise

Rejection of refund claim - the assertion of the appellant that price has been uniform is misplaced and is not correct. Section 11B of the Central Excise Act, 1944 put......
November 24, 2016 Case Laws Central Excise

Cenvat Credit - input services - payment rendered to M/s.Amas Bank for raising funds through GDRs for USD Million during April 2008 - The wordings relating to business'.....
November 24, 2016 Case Laws Central Excise

CENVAT credit of NCCD paid on Partially Oriented Polyester Yarn (POY) - Simultaneous availment of duty exemption and benefit of cenvat credit militates against the very.....
November 24, 2016 Case Laws Central Excise

Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be imposed - AT
November 24, 2016 Case Laws Central Excise

Cenvat Credit - Recovery of cost from employees - The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making......
November 24, 2016 Case Laws Customs

Rejection of refund claim - EDD - 1% extra duty deposit - EDD is in the form of security and the doctrine of ‘unjust enrichment’ is not applicable in the case of refund of EDD - AT
November 24, 2016 Case Laws Customs

Project import - benefit of Notification No. 6/2002-CE dt.1.3.2002 - the exemption cannot be extended to turbine which converts heat energy into rotational energy (kinetic energy) - AT
November 24, 2016 Case Laws VAT and Sales Tax

Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the......
November 24, 2016 Case Laws VAT and Sales Tax

Input Tax Credit - sale of goods at a rate lower than the price shown in the VAT invoice (purchase price) - Input Tax Credit is allowable as per VAT invoice irrespective....
November 24, 2016 Case Laws VAT and Sales Tax

Levy of penalty for not following procedure for movement of vehicle carrying goods - the punching having been introduced in VAT laws as an additional feature, it is also....
November 23, 2016 Case Laws Service Tax

CENVAT credit - rental services - Rule 2(l) of CCR, 2004 clearly mentions that the service utilised in or in relation to the manufacture of final products is eligible as....
November 23, 2016 Case Laws Service Tax

Refund claim - N/N. 12/2005-ST - Export of services - filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to......
November 23, 2016 Case Laws Service Tax

Goods Transport Agency Services - delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme - No service tax liability - AT
November 23, 2016 Case Laws Service Tax

Imposition of penalty u/s 78 - there was a bonafide error in not recording the amount in the ST-3 return is seems to be acceptable - penalty waived - AT
November 23, 2016 Case Laws Central Excise

Refund claim - compounded levy scheme - abatement in case of non-production of goods - no duty can be demanded when goods are not produced - refund allowed - AT
November 23, 2016 Case Laws Central Excise

Credit availed on inputs transferred to other unit - it is apparent that the other unit to which the material was transferred could not have benefited by taking the......
November 23, 2016 Case Laws Central Excise

CENVAT credit on PET Pre-forms - whether PET Pre-forms are not an input for their finished product-PS Radiators and Cylinders? - The allegations in the show cause notice....
November 23, 2016 Case Laws Central Excise

The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of......
November 23, 2016 Case Laws Central Excise

CENVAT credit - capital goods - credit cannot be denied on the ground that the appellant have made a claim of drawback - the appellant is legally entitled for the Cenvat....
November 23, 2016 Case Laws Central Excise

Imposition of interest u/r 14 of Cenvat Credit Rules, 2004 - Since the appellant had merely availed credit and had reversed the same before utilizing the availed credit.....
November 23, 2016 Case Laws Customs

Classification of imported of Act II Microwave Popcorn - classified under CTH 20058000 or CTH 2106 90 99 or CTH 20081190 - The correct classification of imported goods......
November 23, 2016 Case Laws Customs

Courier - revocation of registration - No serious infringement of KYC verification leading to any significant revenue loss was pointed out, even in the Show Cause Notice....
November 23, 2016 Case Laws VAT and Sales Tax

Assessment of turnover - best judgement assessment - suppression of facts - The mere fact that these two loose papers were found in a desk present in the business......
November 23, 2016 Case Laws VAT and Sales Tax

Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - goods....
November 23, 2016 Case Laws VAT and Sales Tax

Input tax credit - if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the......
November 22, 2016 Case Laws Income Tax

Clubbing of income - salary paid to the assessee’s wife - the payment made by the assessee to his wife would not qualify for the benefit of proviso to Section 64 (1)(ii) - HC
November 22, 2016 Case Laws Income Tax

Attachment orders - recovery of dues - Time limit for sale of attached immovable property - When the provision is very clear which covered the field, the continuation of....
November 22, 2016 Case Laws Income Tax

Penalty u/s.271AAA - Once the income is surrendered during the course of search under section 132(4) it can be safely assumed that during discussion the assessee must......
November 22, 2016 Case Laws Income Tax

TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the......
November 22, 2016 Case Laws Central Excise

Service tax paid on the expenses incurred for providing warranty service were entitled for input service credit. CENVAT credit allowed - AT
November 22, 2016 Case Laws Central Excise

CENVAT credit - it is not correct to deny the service tax credit on the basis of the above mentioned supplementary invoices, just because at the time of receipt of the......
November 22, 2016 Case Laws Customs

SEZ unit - power / jurisdiction to confiscate - import gold and export manufactured gold jewellery and are a net foreign exchange earner under SEZ scheme - The customs......
November 22, 2016 Case Laws Customs

Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture.....
November 22, 2016 Case Laws Customs

Classification of Import of external hard disks - The imports of the appellants are liable to be classified under 84717030 and not 84717020 - Benefit of exemption from......
November 22, 2016 Case Laws VAT and Sales Tax

Central sale - the claim made in Form-D declaration was unavailable - If the material is supplied in response to the tender invited in the name of President of India,......
November 22, 2016 Case Laws VAT and Sales Tax

Valuation - UPTT - There was thus no transfer of property in goods at the time of they being put into transit - The obligation to transport the goods was an essential......
November 21, 2016 Case Laws Central Excise

Valuation - the issue of cost of advertising, marking, publicity incurred by the dealer from their margin cannot be included in the assessable value of the vehicle. - AT
November 21, 2016 Case Laws Central Excise

Cenvat credit - Cryogenic Tank - capital goods - These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who......
November 21, 2016 Case Laws Customs

Benefit of exemption N/N. 06/2002-CEX - Import of Soft Flow Dyeing Machine - the soft flow eyeing machine complete with multi function stock tank are nothing but soft......
November 21, 2016 Case Laws Customs

Proceedings against the CHA - there is no provisions in CHALR, 2004 to appoint second enquiry officers but Regulation 22(7) only gives power to the Ld. Commissioner of......
November 21, 2016 Case Laws Customs

Imposition of penalty u/s 112 of the Customs Act, 1962 - clandestine removal of goods - forgery of signatures of CHA on the bills of entry - the penalty imposed on the......
November 21, 2016 Case Laws Customs

Rejection of declared value - overvaluation of imported goods - ‘beverages/carbonated soft drinks - The two proceedings leading to this appeal before us is a pathetic......
November 21, 2016 Case Laws Income Tax

Low gross profit (GP) rate - The increase in the cost of paper itself was 60%. The quality of the paper was also different the assessee having used thicker paper. There.....
November 21, 2016 Case Laws Income Tax

Allowance of Gratuity Scheme - The assessee cannot suffer for the inaction of the Revenue authorities and the Assessing Officer ought not to have disallowed the claim......
November 21, 2016 Case Laws Income Tax

Levy of penalty - had it been the intention of the assessee to make full and true disclosure of its income, it would have filed the return declaring an income inclusive.....
November 19, 2016 Case Laws Service Tax

Levy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules,....
November 19, 2016 Case Laws Central Excise

SSI exemption - use of brand name of others - Whether the identification mark put on the goods by the assessee shall be treated as trade name or brand name of others or.....
November 19, 2016 Case Laws Central Excise

Benefit of N/N. 214/86 - job work - as principal manufacturer has exported the goods under bond which means that duty is leviable on such goods but is not being paid for....

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