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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 151 to 200 of 5838 Records

1 2 345 6 7 8........ 117

December 17, 2016 Case Laws Central Excise

Valuation - suppression of value/undervaluation - clandestine removal - statements of 11 witnesses cannot be made the basis to prove charge against the appellant - in......
December 17, 2016 Case Laws Central Excise

Denial of CENVAT credit - Lighting equipments, fittings and fixture - these items are classifiable under the eligible category of Chapters 84, 85 and 9405 of the Tariff.....
December 17, 2016 Case Laws Central Excise

Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of....
December 17, 2016 Case Laws VAT and Sales Tax

Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to....
December 17, 2016 Case Laws VAT and Sales Tax

Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said......
December 16, 2016 News Indian Laws

THE TAXATION LAWS (SECOND AMENDMENT) ACT, 2016
December 16, 2016 Case Laws Income Tax

Whether the compressed natural gas produced by the appellant, having different name, character and use from natural gas can be said to be covered by the phrase......
December 16, 2016 Case Laws Service Tax

Validity of SCN - so long as material is relevant, how it is sourced is immaterial and the courts would examine it provided it fulfils the test of relevance - HC
December 16, 2016 Case Laws Income Tax

If the relevant television set was installed in the office of the assessee as claimed, it was used for the purpose of the business of the assessee and depreciation......
December 16, 2016 Case Laws Income Tax

The lady Directors being well qualified persons and associated with the company since earlier period cannot be disallowed the remuneration of 50% - AT
December 16, 2016 Case Laws Service Tax

SEZ - rejection of refund claim - refund of CENVAT credit availed on rent-a-cab service - wrong mention of the name of place i.e. Bombay will not take away the benefit of refund - AT
December 16, 2016 Case Laws Central Excise

Classification of goods - grain cleaning and drying machine - the goods manufactured by the appellant serves no useful purpose of entry 84.19 rather it serves useful......
December 16, 2016 Case Laws Central Excise

CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to....
December 16, 2016 Case Laws Central Excise

Valuation - the financial assistance given by the principal manufacturer to the job worker appellant was given for capital expenditure to upgrade/renovate the machinery.....
December 16, 2016 Case Laws Customs

EPCG scheme - it is not open to the Customs authorities to initiate action for non-fulfillment of export obligation until the period of export obligation is complete. - AT
December 16, 2016 Case Laws Customs

Unjust enrichment - Since there is no dispute that the amount of refund sought was shown as receivables, appellant has been able to prove that he has not recovered the......
December 16, 2016 Case Laws Customs

Import of goods by contractor of nuclear project - without any doubt as to the import of the goods and use thereof in the Nuclear Project as per certificate issued by......
December 16, 2016 Case Laws Customs

Revocation of CHA licence - time limitation - inordinate delay in the processes by Revenue - due to the delays, people who are not guilty will continue to suffer the......
December 16, 2016 Case Laws VAT and Sales Tax

Classification - when the assessee is selling the purified water under the brand name “Shital” in a capsule jar i.e. in the jars / water jugs having the capacity of 5 or....
December 15, 2016 Case Laws Income Tax

The work in the case of assessee, are meant to altogether change the use by way of expanding its capacity substantially and changeover of its look. The expenditure is......
December 15, 2016 Case Laws Income Tax

Validity of reopening of assessment - reasons to believe - bogus entries made - Clearly, there was no full disclosure of material facts. - The petitioner is disentitled to relief. - HC
December 15, 2016 Case Laws Service Tax

Cenvat Credit - duty paying documents - The instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant’s name mentioning as a.....
December 15, 2016 Case Laws Service Tax

Valuation - renting of immovable property service - The other amounts are paid a reimbursement for common additional services. These services can no stretch of......
December 15, 2016 Case Laws Service Tax

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not......
December 15, 2016 Case Laws Central Excise

CENVAT credit - the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of......
December 15, 2016 Case Laws Central Excise

Refund - The goods having been exported, it is immaterial whether the accumulated credit has been shown as receivable/advances and the appellant is eligible for refund......
December 15, 2016 Case Laws VAT and Sales Tax

ITC - Product Information Literature and Laboratory Stores purchased by the appellant are eligible for Inputs Tax Credit - HC
December 14, 2016 Case Laws Income Tax

If the stand of the writ petitioner company is bona fide and indeed if no international transaction is involved, see no reason why the company should shy away from the......
December 14, 2016 Case Laws Income Tax

Unexplained expenditure u/s 69C - once estimation of GP has been made on the unaccounted sales it covers unexplained expenditure also to this extent - AT
December 14, 2016 Case Laws Income Tax

Rent expenses - plot was used for the purpose of sister concern - if the expense has incurred expenses for business expediency and third party also gets some benefit in.....
December 14, 2016 Case Laws Income Tax

Deduction towards the Central Excise on the basis of provision made - matter was under dispute - the revenue will not suffer any prejudice since the department can bring....
December 14, 2016 Case Laws Income Tax

Validity of reopening of assessment - the analysis of data (material) would alone determine whether, prima facie, income chargeable to tax has escaped assessment - AO......
December 14, 2016 Case Laws Service Tax

Rejection of refund claim - in the Show Cause Notice there is no allegation raised that the refund claims are filed beyond time limit - The rejection of refund claim on.....
December 14, 2016 Case Laws Central Excise

When in the first place there was no requirement of issue of SCN itself, penalties will not survive particularly as there was some confusion on the duty rates and the......
December 14, 2016 Case Laws Central Excise

Cenvat credit on capital goods - Conveyor Belt - Circular Bottom Plate - Rubber goods - Steel wire ropes - Wire woven Mesh - subject goods fall within the definition of.....
December 14, 2016 Case Laws VAT and Sales Tax

Assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is.....
December 14, 2016 Case Laws Companies Law

Winding up petition - inability to pay debts - The disputes to the debt due as raised in the reply to the winding up petition are a mere after thought and without......
December 13, 2016 Case Laws Customs

Merchant Overtime Fee (MOT) - the services are rendered within the range of such officer and since admittedly these functions were executed during "normal working......
December 13, 2016 Case Laws Income Tax

Revision u/s 263 - In the present case the petitioner had informed the department as to its address before the initiation of proceeding. Therefore it was obligatory on......
December 13, 2016 Case Laws Service Tax

Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT......
December 13, 2016 Case Laws Central Excise

Valuation of Compact Fluorescent Lamps to be done on MRP basses even if sold in bulk - However, no case of contumacious conduct or suppression is made out, extended......
December 13, 2016 Case Laws Central Excise

CENVAT credit - job-work - the transport of material directly to the job worker’s premises to avoid payment of extra period and same time, cannot lead to denial of credit. - AT
December 13, 2016 Case Laws Central Excise

Classification of goods - The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification....
December 13, 2016 Case Laws Customs

Rejection of value of imported goods - Revenue explains that issuance of SCN is sufficient compliance of Rule 10A. We do not understand how a citizen can be dealt to the....
December 13, 2016 Case Laws Customs

Import of medical equipment - failure to fulfillment of export obligation - it would be fully open to the authority to ask the person who have availed of the benefit of.....
December 13, 2016 Case Laws Customs

Rejection of declared value - Import of Sodium Saccharin - The enhancement of the value which was done mainly based on NIDB data and Profoma Invoice of the Chinese......
December 12, 2016 Case Laws Income Tax

TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the......
December 12, 2016 Case Laws Income Tax

Deduction u/s 24(a) against income from house property - any material collected at the back of the assessee and not confronted to the assessee ad without calling for......
December 12, 2016 Case Laws Service Tax

Renting of Immovable Property service - There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL AT
December 12, 2016 Case Laws Service Tax

C&F agent service - inclusion of reimbursement of expenses - the service tax stands demanded on the total amount paid to the assessee by the principal. Clearly, there is....

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