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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 301 to 350 of 420 Records

1 ....3 4 5 678 9

February 8, 2017 Case Laws Central Excise AT

Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the....
February 8, 2017 Case Laws Central Excise AT

Valuation - the notional interest of the advance which is not only against the appellants manufactured goods but also towards other bought out items and service of the......
February 8, 2017 Case Laws Central Excise AT

The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of......
February 8, 2017 Case Laws Central Excise AT

Refund claim - cenvat credit - Rule 5 read with N/N. 11/2002-CE(NT) dated 1-3-2002 - Commissioner (Appeals) had no jurisdiction to question the appellant that why credit....
February 8, 2017 Case Laws Central Excise AT

Cenvat credit Rules 2002 permitting carry forward of the unutilised Cenvat credit remained in the hands of the amalgamating company to be utilized by the amalgamated......
February 8, 2017 Case Laws Customs HC

EPCG Scheme - breach of condition of EPCG - import of Rolls Royce Ghost model car - If the vehicle has been imported, there is nothing that could be enforced as far as......
February 8, 2017 Case Laws Customs HC

Import of cosmetics - Loomy Tunes Room Air Fresheners - The Commissioner of Customs has no power to waive the conditions subject to which such cosmetic products can be......
February 8, 2017 Case Laws Customs SC

Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even......
February 8, 2017 Case Laws Customs AT

Denial of exemption on the ground that the re-imported goods is not the same goods which were exported by the appellant - However, the goods contain two stickers and one....
February 8, 2017 Case Laws Customs AT

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There....
February 8, 2017 Case Laws VAT and Sales Tax HC

Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the......
February 8, 2017 Case Laws Customs AT

The Tribunal has become functus officio and has no jurisdiction to entertain the application for restoration of appeal in view of the clear violation of the Hon’ble High....
February 8, 2017 Case Laws Income Tax HC

The fact that the payment took the character of liquidated damages, does not obliterate the fact that the liability to pay was on account of dividend. Failure on the......
February 7, 2017 Case Laws Income Tax AT

TDS u/s 194J or 194C - When the basket of services is filled with different and distinguishable services, we are of the opinion that the assessee was correct in adopting....
February 7, 2017 Case Laws Income Tax AT

TDS u/s 194H - on the basis of the mistaken presumption of existence of relationship of principal and agent, that the discount offered by the assessee to its customers......
February 7, 2017 Case Laws Service Tax AT

CENVAT credit - denial on the ground that the appellant should not have taken service tax credit at Nagpur for the services received in Pune. - In the absence of any......
February 7, 2017 Case Laws Service Tax AT

Renting of machinery - Computer Colour Display Machines along with software for matching of shades - the amount received by appellant in the case in hand would not be......
February 7, 2017 Case Laws Central Excise AT

Returned goods - re-conditioning of the duty paid motor vehicle - Rule 16(2) - whether the the process on the re-made goods, amounts to manufacture or not? - Held No -......
February 7, 2017 Case Laws Central Excise AT

Valuation - inclusion of overhead charges - Since there is no supporting documents either by the department or by the appellant for their respective claim of 300% and......
February 7, 2017 Case Laws Central Excise AT

Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable......
February 7, 2017 Case Laws Central Excise AT

Manufacture - assembling of the parts of computers systems - whether the activity of while installing all the items, the appellant used to connect each other by using......
February 7, 2017 Case Laws Central Excise AT

Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT
February 7, 2017 Case Laws Central Excise AT

Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap,......
February 7, 2017 Case Laws Customs AT

Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the......
February 7, 2017 Case Laws Customs AT

The action of the Asst. Commissioner in terming the application as premature is really an act of refusal to exercise a statutory duty to decide upon the refund......
February 7, 2017 Case Laws VAT and Sales Tax HC

Validity of assessment order - notice returned on account of non-availability of address of petitioner - all avenues of effecting service on petitioner were not......
February 6, 2017 Case Laws Income Tax HC

Claim of deduction u/s 80-IC - when the assessee installs/erects the self-manufactured stone crushing plants and service them at the customer's site, the amount received....
February 6, 2017 Case Laws Income Tax HC

Merely because the assessee was a common shareholder in BVCPL and BOPL, the loan given by the BVCPL to BOPL could not have been treated as deemed dividend u/s 2(22)(e) - HC
February 6, 2017 Case Laws Income Tax AT

Deduction u/s.80IB(4) in respect of Scrap Sales - whether Scrap Sales be treated as income derived from business activity of the industrial undertaking - . No claim of......
February 6, 2017 Case Laws Service Tax AT

The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to service tax - AT
February 6, 2017 Case Laws Service Tax AT

Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was.....
February 6, 2017 Case Laws Central Excise AT

Suo motu taking re-credit of the CENVAT credit reversed earlier - there is only an account entry reversal and factually there is no outflow of funds from the assessee to....
February 6, 2017 Case Laws Central Excise AT

CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason......
February 6, 2017 Case Laws Central Excise AT

Reversal of CENVAT credit - since the appellant had been reversing the credit at the time of clearance of the goods on pro rata basis no further demand under Rule 6 can be made - AT
February 6, 2017 Case Laws Central Excise HC

100% EOU - the allegation / contention of the Department that the raw materials bought by the Appellant from 14 suppliers was diverted and never brought to the......
February 6, 2017 Case Laws Central Excise AT

Credit of NCCD on POY - the utilization of credit of NCCD for the purpose of payment of NCCD on POY cannot be challenged - AT
February 6, 2017 Case Laws Customs AT

Valuation - misdecaration of value - absence of contemporaneous imports - the value which is declared by the appellant needs to be accepted as there is no valid reason......
February 6, 2017 Case Laws Customs AT

Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not......
February 6, 2017 Case Laws Customs HC

Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass fresh order - HC
February 6, 2017 Case Laws VAT and Sales Tax HC

The jurisdiction to conduct VAT audit, which was authorised by the Joint Commissioner was not accepted by the petitioner and therefore, the assessment orders passed were....
February 6, 2017 Case Laws Indian Laws HC

Prosecution against the partners - Offence punishable u/s 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership......
February 4, 2017 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - one of the partners of the assessee firm was holding major share holding - Since the assessee firm was not shareholder in the lender......
February 4, 2017 Case Laws Income Tax AT

Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the......
February 4, 2017 Case Laws Income Tax AT

Bogus purchases - addition made u/s 69C - assessee is making local purchases without any transportation bills, delivery challans etc., the possibility of the Assessee......
February 4, 2017 Case Laws Income Tax AT

It is only performed the work as a contractor and the assessee’s job is not included designing the project and selling of the project and the assessee would not get any.....
February 4, 2017 Case Laws Income Tax AT

Reopening of assessment - Revenue has not been able to bring on record that how by following FIFO method of valuation of inventory based on cost, the profits of the......
February 4, 2017 Case Laws Income Tax HC

Seizure of Cash in transit - remedy under the “Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY)” - adjustment from cash account seized by the department, tax, charge and....
February 4, 2017 Case Laws Income Tax HC

Taxability of technical services to other airlines - DTAA with Germany - the expanded meaning of operation of aircraft included those activities in Article 8(3) through.....
February 4, 2017 Case Laws Service Tax AT

Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section......
February 4, 2017 Case Laws Service Tax AT

CENVAT credit - service tax paid by utilising the cenvat credit availed from a common pool - the utilisation of cenvat credit from common pool for payment of excise duty....

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