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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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December 8, 2018 Case Laws Customs AT

Invoice Price of Imports Must Be Accepted Without Evidence of Undervaluation; Benefit of Doubt to Importer.
December 8, 2018 Case Laws Service Tax AT

Sale of Postpaid SIM Cards by Telco Considered a Service, Subject to Service Tax; SIM Cards Not Sold Separately.
December 8, 2018 Case Laws Service Tax AT

Appellant Allowed to Claim CENVAT Credit for Services Charged by Third Party Due to Deemed Input Service Status.
December 8, 2018 Case Laws Service Tax AT

Tax Abatement Covers Site Clearance and Excavation as Part of Commercial Construction Services Under Civil Work Classification.
December 8, 2018 Case Laws Central Excise AT

Extended Limitation Period Invalid Without Cost Accountant Certificate; Demand Deemed Time-Barred and Unsustainable.
December 8, 2018 Case Laws Central Excise AT

Ephedrine Powder to Tablets: No Credit Reversal Needed, But Removal Incurs Central Excise Duty.
December 8, 2018 Case Laws Service Tax AT

Appellant Adheres to Rule 6(2) by Using CENVAT Credit Attributable Solely to Taxable Services for Common Inputs. (2.
December 8, 2018 Case Laws Central Excise AT

Appellant Must Use Depot Prices for Duty Discharge per Central Excise Regulations on Goods Sale Valuation.
December 8, 2018 Case Laws Central Excise AT

Stock Verification Reveals Sponge Iron Shortage; Allegations of Secret Removal Dismissed Due to Lack of Evidence.
December 8, 2018 Case Laws Central Excise AT

Excise Duty Paid Correctly on Motor Spirit and Diesel; No Under-Valuation u/s 4 of Central Excise Act.
December 8, 2018 Case Laws VAT and Sales Tax HC

Court Allows Input Tax Credit, Clarifying 'Paid' Doesn't Require Restriction in Interpretation; No Excess Tax Denial Needed.
December 8, 2018 Case Laws VAT and Sales Tax HC

Input Tax Credit Granted at Paid Rate; Excess Tax Collected is Forfeited, Refund Must Be Claimed by Payer.
December 7, 2018 Notifications Customs

New Duty Drawback Rates Announced, Impacting Export Industries with Adjusted Refunds on Imported Materials for Competitive Pricing
December 7, 2018 Notifications Income Tax

Commissioner (Appeals) Gains Jurisdiction Over Undisclosed Foreign Income Appeals Under Black Money Act 2015 for Streamlined Process.
December 7, 2018 Circulars Customs

Amendments to Customs and Central Excise Notifications Streamline Export Oriented Units for Better Compliance and Efficiency.
December 7, 2018 Case Laws Income Tax HC

Section 37: Deductible Business Expenses Must Be Wholly and Exclusively for Business, Not Personal Use. Assessee Bears Proof Burden.
December 7, 2018 Case Laws Income Tax AT

Annual Value of House Property Should Reflect Reasonable Rental Income, Not Arbitrary 8.5% Estimate.
December 7, 2018 Case Laws Income Tax AT

Taxpayers can make new claims u/s 153A during assessment, even if missed u/s 143.
December 7, 2018 Case Laws Income Tax AT

Fee for Late TDS Filing u/s 234E Challenged; Section 200A Inapplicable Before June 1, 2015.
December 7, 2018 Case Laws Income Tax AT

Milling Costs Exempt from TDS as By-Product Ownership Not Transferred, Says AO u/s 194C.
December 7, 2018 Case Laws Income Tax AT

Assessee's Claim Disallowed u/s 54F Due to No Capital Gain Offered for Taxation Despite Missing Section Reference.
December 7, 2018 Case Laws Companies Law AT

Tribunal Orders Respondent Company to Pay Audit Fees as Per ICAI Standards; Fees Deemed Reasonable by Tribunal.
December 7, 2018 Case Laws Customs AT

Custom House Agent License Revocation Overturned: No Evidence of Influencing Customs Officer Under Regulation 11(i).
December 7, 2018 Case Laws Customs AT

Import Valuation Cannot Be Increased Based Solely on NIDB Data Without Evidence; Legal Compliance Required.
December 7, 2018 Case Laws Customs AT

Customs Must Prove Seized Goods Are Smuggled and Foreign; Foreign Markings Alone Aren't Enough Evidence.
December 7, 2018 Case Laws Customs AT

Court Overturns Duty Demands and Penalties for CVD Short Payment Due to Lack of Evidence on MRP Claims.
December 7, 2018 Case Laws Service Tax AT

Appellant's Tax Evasion Through Forged Figures Justifies Extended Period for Tax Recovery Under Applicable Rules.
December 7, 2018 Case Laws Service Tax AT

Service Providers Using Consumables Aren't Automatically Under Work Contracts: Consultancy Example with Engineers and Advocates.
December 7, 2018 Case Laws Service Tax AT

Service Tax Exemption Confirmed for Transportation of Processed Maize Products Like Sooji and Atta Under Agricultural Produce Rule.
December 7, 2018 Case Laws Service Tax AT

Show Cause Notice Cannot Impose Unjustified Demands on Foreign Exchange Remittances for Advertising and Service Imports.
December 7, 2018 Case Laws Central Excise AT

CENVAT Credit Unaffected by Invoice Adjustments for Liquidated Damages; Tax Paid by Provider Remains Constant.
December 7, 2018 Case Laws Central Excise AT

Investigating Team's Selective Approach Raises Doubts on Witness Credibility in Duty Evasion Case.
December 7, 2018 Case Laws Central Excise AT

Rubber stamps and invoices at M/s AAR Kay don't prove use of M/s Harish Engg Works' invoices for SSI exemption.
December 7, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed for Insurance Policies Complying with Labor Laws; Avoid Mechanical Approaches to Reduce Litigation.
December 7, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed Despite Initial Denial Due to Incorrect Name on Duty Documents for Johnson Matthey Chemicals Pvt. Ltd.
December 7, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed for Goods Used as Fuel in Manufacturing Process; Reverses Initial Denial Decision.
December 7, 2018 Case Laws Central Excise AT

Cenvat Credit of Basic Excise Duty Can Be Used for NCCD Payments; No Restriction Exists.
December 7, 2018 Case Laws VAT and Sales Tax HC

Plastic Trays and Containers Tax Classification Clarified: Not Tins, Bags, or Covers, Affects VAT and Sales Tax Rates.
December 7, 2018 Case Laws Central Excise AT

CENVAT Credit Approved for Services in Landfill and Storage Construction as Input for Manufacturing Final Product.
December 7, 2018 Case Laws VAT and Sales Tax HC

Input Tax Credit Denied for Stock Transfers Without Proof of Export Order Fulfillment Under Central Excise Act.
December 7, 2018 Case Laws VAT and Sales Tax HC

Assessee Can Claim Input Tax Credit for Raw Materials in Electricity Production Despite Exclusion in KVAT Act Section 2(xx).
December 6, 2018 Notifications Customs

Amendment to Notification No. 52/2003-Customs Alters Import and Export Procedures; Check for Compliance with New Regulations.
December 6, 2018 Notifications Central Excise

General Bond (Form B-17) Ensures Compliance for Export Oriented Units Under Central Excise Regulations
December 6, 2018 Notifications Central Excise

Central Excise Notifications 22/2003, 23/2003, 24/2003 Amended: Key Changes in Tax and Compliance Obligations Explained.
December 6, 2018 Case Laws GST HC

Government Directed to File Affidavit on Validity of Circular No.07/07/2017-GST Concerning GSTR-3 and GSTR-3B Filing Requirements.
December 6, 2018 Case Laws Service Tax AT

Penalty Deemed Unnecessary After Compliance with Section 78 (B) Following Service Tax Payment Irregularities Audit.
December 6, 2018 Case Laws Service Tax AT

Manufacturers exporting under bond or undertaking can claim CENVAT credit refund; exported goods not deemed exempt per Rule 5.
December 6, 2018 Case Laws Central Excise AT

OMCs Can Use Import Parity Price as Transaction Value for Assessment u/s 4 of the Central Excise Act, 1944.
December 6, 2018 Case Laws Income Tax HC

Tribunal Validates Section 35AD(v)(aa) of Income Tax Act, Supports Establishment of Hotels for Economic Growth.
December 6, 2018 Case Laws Income Tax HC

ITAT Mistakenly Allows Interest Expenditure Despite No Direct Interest Earned by Firms Through Partner Investments.

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