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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 851 to 900 of 5273 Records

1 ....14 15 16 171819 20 21 22........ 106

November 13, 2013 Case Laws Central Excise

Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same....
November 13, 2013 Case Laws Central Excise

Entitlement of Interest u/s 11BB of the Central Excise Act 1944 – Delayed Refund Duty – area based exemption - Section 11B does not exclude claim of refund made in terms....
November 13, 2013 Case Laws Central Excise

Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule....
November 13, 2013 Case Laws Service Tax

Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon.....
November 13, 2013 Case Laws Service Tax

Service Eligible as Input Service - Cenvat credit on the gardening services required to maintain such a green belt is admissible - AT
November 13, 2013 Case Laws Service Tax

Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Such association did not prima facie transform the....
November 13, 2013 Case Laws Service Tax

Import of services - Appellant had paid an amount to the Banks situated abroad as an administration fee for raising loan in foreign currency outside India - stay granted. - Tri
November 13, 2013 Case Laws Service Tax

Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their......
November 13, 2013 Case Laws Customs

Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be....
November 13, 2013 Case Laws Customs

Anti dumping duty - Notification NO. 86/2011 - Stainless Steel Cold Rolled coils having width of 1256 MM to 1259 MM - admittedly the width of the product in question is.....
November 13, 2013 Case Laws Customs

Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of......
November 13, 2013 Case Laws Customs

Tribunal was justified in holding that no separate penalties were warranted on the partners in addition to the penalty on the partnership firm - AT
November 13, 2013 Case Laws VAT and Sales Tax

Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007 - The levy of entry tax under the Act does not violate the freedom of trade, commerce and intercourse......
November 12, 2013 Case Laws Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA,......
November 12, 2013 Case Laws Central Excise

Valuation - Eligibility for Deduction from assessable value – Deferment Scheme under sales tax - prima facie case is in favor of assessee - AT
November 12, 2013 Case Laws Central Excise

Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the......
November 12, 2013 Case Laws Service Tax

Condonation of delay - Appeal not filed on time by the lawyers appointed - As fundamental issue challenged by the other CHAs is at large before the Tribunal, his case on....
November 12, 2013 Case Laws Service Tax

Exemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Supply of services to SEZ - in view of retrospective amendment stay granted - AT
November 12, 2013 Case Laws Service Tax

Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT
November 12, 2013 Case Laws Service Tax

Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT
November 12, 2013 Case Laws Service Tax

Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo......
November 12, 2013 Case Laws Service Tax

Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT
November 12, 2013 Case Laws Service Tax

Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as.....
November 12, 2013 Case Laws Service Tax

Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT
November 12, 2013 Case Laws Customs

Cancellation of Import Export Code Number (IEC Number) - no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to......
November 12, 2013 Case Laws Customs

Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight......
November 12, 2013 Case Laws Customs

Confiscation of goods - photocopiers imported by the appellant have to be held as freely importable at the relevant time of import and the decision of the lower......
November 12, 2013 Case Laws VAT and Sales Tax

Refund of tax - Exemption - A person who has deposited tax out of his own pocket cannot be permitted to be placed in a disadvantageous position than those who have not......
November 12, 2013 Case Laws VAT and Sales Tax

Discrepancy in books of accounts - The view of the Sales Tax Appellate Tribunal was that it was a subsequent document from the Nationalised Bank and hence, it could not.....
November 12, 2013 Case Laws Central Excise

Claim of Interest for delay in allowing the transfer of respective MODVAT/CENVAT credit - Contention to the effect that no interest is payable because there is no......
November 12, 2013 Case Laws Income Tax

Having completed assessment it was not open for the AO, in the absence of any material, which includes information, to doubt on the completed assessment and to reassess.....
November 12, 2013 Case Laws Income Tax

Penalty imposed u/s 271(1) - Power of reduce or waive penalty u/s 273A - concealment of income - Tribunal was wrong in cancelling the penalty imposed on the assessee......
November 12, 2013 Case Laws Income Tax

Addition u/s. 41(1) read with section 28(iv) of the Act - the liability has been acknowledged by the assessee. Since amount has not been written off by the assessee in......
November 12, 2013 Case Laws Income Tax

Claim of exemption / deduction during assessment proceedings - Denial of additional claims on the ground that claims were not made by way of filing the revised return......
November 12, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference to DVO - objection of the Revenue that CIT direction in referring the valuation to DVO is not correct cannot be accepted. - AT
November 12, 2013 Case Laws Income Tax

Deduction u/s 54EC - Investment in two years - it is apparent that the Government only intended to restrict the investment in a particular financial year and accordingly....
November 12, 2013 Case Laws Income Tax

Additions cannot be made on account of difference arising in the quantity and value of stock shown in the books of accounts and the statement furnished to the banking......
November 12, 2013 Case Laws Income Tax

Cancellation of registration u/s 12A/12AA - Exemption u/s. 11(1) is only upon the application of income for charitable purpose/s, so that it is only where so applied,......
November 12, 2013 Case Laws Income Tax

Deduction u/s. 54F - The investment in new property is not entitled to the extent made before the sale of property - investment made after sale of property as per......
November 11, 2013 Case Laws Central Excise

Exemption under Notification No.89/95 – emergence of waste Product During Manufacture – Notification No.89/95-CE is available to the residues emerged in the form of......
November 11, 2013 Case Laws Central Excise

Refund Order - Excess duty paid on final product - The refund orders have not been challenged by the Revenue and have attained finality – thus issuance of show cause......
November 11, 2013 Case Laws Central Excise

Valuation - MRP Based duty u/s 4A or transaction value u/s 4– Goods sold as retail packages – solvents, industrial adhesives, sealants and other chemicals - there was a.....
November 11, 2013 Case Laws Central Excise

Benefit of Notification No.108/95 - Project funded by the World Bank and Asian Development Bank – As the machineries had been put in use by the sub-contractors, who were....
November 11, 2013 Case Laws Central Excise

While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency.....
November 11, 2013 Case Laws Central Excise

Rebate claim – Claim rejected as being Fraudulent – the statutory provisions pertaining to reasonable steps to be taken by the manufacturer are mandatorily in nature -......
November 11, 2013 Case Laws Central Excise

Refund claim u/s 11-B of Central Excise Act,1944 – Duty paid by mistake – If credit notes are raised and benefit is passed on to the customer, thus, not passing on the......
November 11, 2013 Case Laws Central Excise

Revocation of the certificate of registration – there is no basis or justification to revoke the Central Excise Registration merely because the name of the company has.....
November 11, 2013 Case Laws Service Tax

Service tax liability on Indian Railways – Whether issuance of SCN in the name of Divisional Railway Manager is valid as competent party - Held no - AT
November 11, 2013 Case Laws Service Tax

Stay application - Distribution of cenvat credit of service tax - input service distributor (ISD) - it is seen that there is no allegation against the appellant that......
November 11, 2013 Case Laws Service Tax

Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation.....

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