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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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July 17, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these....
July 17, 2018 Case Laws Central Excise

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - Capital Goods - The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by......
July 17, 2018 Case Laws Central Excise

CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction.....
July 16, 2018 Circulars GST - States

Clarification on taxability of custom milling of paddy - Milling of paddy is not an intermediate production process in relation to cultivation of plants. - Rate of GST is 5%
July 16, 2018 Circulars DGFT

Accountability of inputs where Advance Authorisations are issued on net to net basis for parts/ components- reg.
July 16, 2018 Notifications Customs

Exemption from customs duty on import of various items falling with the chapters 32, 34, 38, 83 or any other Chapter - Government extends the scope of exemption subject.....
July 16, 2018 Notifications Companies Law

Central Government constitutes additional Benches of the National Company Law Tribunal (NCLT)
July 16, 2018 Circulars GST - States

GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity......
July 16, 2018 Circulars GST - States

Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business,......
July 16, 2018 Circulars GST - States

Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans, will not change the nature of these goods and such pieces of fabrics would......
July 16, 2018 Case Laws GST

Chargeability of tax/GST - Classification of goods - support services of loading, unloading, packaging, storage or warehousing of agriculture produce - if any processing....
July 16, 2018 Case Laws GST

Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods.....
July 16, 2018 Case Laws Income Tax

TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of......
July 16, 2018 Case Laws Income Tax

Since assessee is not considered to be in the business of construction of airports per se on its own and is only investing as a promoter, it cannot be considered as......
July 16, 2018 Case Laws Income Tax

Disallowance of finance costs - proof of business expenses - Share in Joint Venture (JV) - Since assessee is not carrying on any business activity on its own, the......
July 16, 2018 Case Laws Income Tax

Deduction on account of portfolio management (PMS) fees allocated towards the Short term capital gains on sale of shares u/s 48 - the same not being an expenditure......
July 16, 2018 Case Laws Income Tax

Sale of property - bifurcation in to land and building - Long term / Short term capital gain - assessee failed to submit the basis for valuation of property, it is......
July 16, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - What is the reason for default of payment cannot be a ground to reject the application under Section 7, as the Adjudicating Authority is......
July 16, 2018 Case Laws Customs

Restriction on import of peas (yellow peas) - advance payments were made against import - The transitional arrangement, which has been clarified by this trade notice......
July 16, 2018 Case Laws Customs

Malafide and suppression of fact, misdeclaration, fraud etc. cannot be alleged against the transferee, against the DEPB licence, therefore, demand for the extended......
July 16, 2018 Case Laws Central Excise

Valuation - Syrup - There is no authority for inclusion of the cost of cups, Co2 gas and AMC charges of the vending/dispensing machine in the assessable value of the syrup.
July 16, 2018 Case Laws Central Excise

Classification of Laltel and Janma Ghunti - whether the goods classifiable under Chapter Sub-heading 3003.39 which pertains to the Ayurvedic Medicines or under......
July 16, 2018 Case Laws VAT and Sales Tax

Liability to pay certain sums on the petitioners in their capacity as Directors - The existence of a Director and the company is independent of each other. Unlike a......
July 14, 2018 Case Laws GST

Levy of GST/NIL rate of duty - processes undertaken on agricultural produce - all other processes which are done after acquiring the stage of first marketability fall......
July 14, 2018 Case Laws GST

Levy of GST - If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison......
July 14, 2018 Case Laws GST

Liability of GST - place of supply - determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the......
July 14, 2018 Case Laws GST

Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the......
July 14, 2018 Case Laws Customs

Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central......
July 14, 2018 Case Laws Customs

100% EOU - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap,.....
July 14, 2018 Case Laws Service Tax

Validity of SCN - when the proceedings have already been initiated before the VCES scheme, the show cause notice for short payment would have been issued only in terms......
July 14, 2018 Case Laws Service Tax

Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The......
July 14, 2018 Case Laws Service Tax

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does......
July 14, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service,.....
July 14, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a......
July 14, 2018 Case Laws Central Excise

CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal......
July 14, 2018 Case Laws VAT and Sales Tax

Classification of goods - dyes and chemicals, Ammonia Victoria blue, rhodamine, methyl violet, oil blue, oil green and croum scarlet - since the goods are sold as dyes,.....
July 13, 2018 Case Laws GST

Levy of GST - Job-work - beer - GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and......
July 13, 2018 Case Laws Income Tax

Unexplained jewellery - addition u/s 69C or 69A - acquisition of jewellery is as “streedhan” on marriage or other occasions and same could not be said to be unexplained.....
July 13, 2018 Case Laws Income Tax

Exemption u/s 11 - Once, these donations are not corpus donations, then, automatically all receipts including corpus donations shall be treated as receipts of the trust.....
July 13, 2018 Case Laws Income Tax

Levy of penalty - the assessee agreed to such addition in the proceedings under section 263 of the Act, cannot be the ground for not levying the penalty.
July 13, 2018 Case Laws Income Tax

Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions......
July 13, 2018 Case Laws Income Tax

TDS u/s 194J - Just because the person administering the society is also referred to as director, provisions of Section 194J cannot be attracted to the payment of......
July 13, 2018 Case Laws Customs

Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section.....
July 13, 2018 Case Laws Service Tax

Refund of service tax paid - since the refund applications were filed by the appellant within the prescribed statutory time limit, documents in support of such claim......
July 13, 2018 Case Laws Service Tax

Extended period of limitation - Section 73(3) - when audit was conducted there was enough time for issue of demand notice without invocation of extended period. The......
July 13, 2018 Case Laws Central Excise

Transfer of capital goods to sister unit (transfer of business) - Rule 3 (5) of the Cenvat Credit Rules, 2004 - The conditionalities of Rule 10 given in sub-rule (3)......
July 13, 2018 News Indian Laws

Major Steps taken for Reducing Tax Litigations - For income tax matters, litigation from Department’s side will get reduced by 41%, for Indirect Tax Matters (Central),......
July 13, 2018 Case Laws Central Excise

Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not....

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