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Showing 72101 to 72150 of 77999 Records

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April 9, 2013 Case Laws Service Tax AT

Refund of service tax - Notification No. 17/2009-ST - technical testing and analysis services - here is no need to insist on the type of co-relation being insisted upon....
April 9, 2013 Case Laws Central Excise HC

Deemed Cenvat Credit after withdrawal of Notifiation - a right, which is acquired as a result of a statutory provision, cannot be taken away retrospectively unless the......
April 9, 2013 Case Laws Central Excise AT

Refund claim - Area based exemption - Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 read with Section 93 of Finance Act, 2004. - AT
April 9, 2013 Case Laws Central Excise AT

Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden......
April 9, 2013 Case Laws Central Excise AT

Waiver of pre-deposit - Cenvat Credit - Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that.....
April 9, 2013 Case Laws Customs AT

Waiver of pre-deposits - Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. -....
April 9, 2013 Case Laws Income Tax HC

Set off of speculative losses u/s 73 - reassessment - the petitioner is entitled to set off the losses from sale and purchase of the share in the profits of the business....
April 9, 2013 Case Laws Income Tax HC

Re-opening of assessment u/s 147 of the Act on the basis of D.V.O.'s report - the opinion of the DVO per se is not an information for the purposes of reopening assessment - HC
April 9, 2013 Case Laws Income Tax HC

Assessment of firm - In case of re-constitution of the firm, the assessment has to be made in respect of entire previous year, irrespective of the fact that the firm was....
April 8, 2013 Case Laws Income Tax AT

Provision for warranty - an assessee had a present obligation as a result of past events resulting in an outflow of resources and a reliable estimate could be made of......
April 8, 2013 Case Laws Income Tax AT

The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT
April 8, 2013 Case Laws Service Tax AT

Credit of service tax for the period prior to the date of registration allowed - AT
April 8, 2013 Case Laws Service Tax AT

Penalty - Waiver u/s 80 - GTA Service - whatever the service tax is paid by the appellant is available as credit. - Penalty waived. - AT
April 8, 2013 Case Laws Central Excise AT

It cannot be said that a new product has been manufactured as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same....
April 8, 2013 Case Laws Central Excise AT

Dross arising during the process of galvanization - Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - AT
April 8, 2013 Case Laws Central Excise AT

Demanding duty from the firm and penalties were imposed on the firm & partner both - The appeal filed by the firm cannot be considered as joint appeal - AT
April 8, 2013 Case Laws Central Excise CGOVT

While formulating export promotion scheme, the intention of the Government cannot to be deny the benefit of scheme, but at the same time intention cannot be to allow......
April 6, 2013 Case Laws Central Excise AT

Refund - unjust enrichment - Cost Accountant’s certificates do not specify any records or books of account which were claimed to have been verified at his end. - claim......
April 6, 2013 Case Laws Central Excise AT

Valuation – inclusion of value of the diesel which was purchased for testing, the DG sets manufactured and supplied by the assessee - prima facie not includible - stay granted - AT
April 6, 2013 Case Laws Service Tax AT

Valuation - pure agent - reimbursement of expenditure - prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries......
April 6, 2013 Case Laws Service Tax AT

Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as......
April 6, 2013 Case Laws Customs AT

Valuation custom - Once the goods are held to be old and used, their value cannot be enhanced by treating the goods as other than old and used goods. - AT
April 6, 2013 Case Laws Income Tax HC

Review petition - Reassessment u/s 147 - Scope of the proviso to the Section 14A - The proviso is not procedural but guarantees vested rights of parties against......
April 6, 2013 Case Laws Income Tax HC

Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC
April 6, 2013 Case Laws Income Tax HC

Arrears of rent - Escaped Assessement U/s 147 & 148 - Since it relates to the period prior to insertion of Section 25B the said income can be brought under Sections 147 and 148. - HC
April 6, 2013 Case Laws Wealth-tax HC

Valuation - Wealth Tax Rules, 1957 - Rule 1BB is essentially a rule of evidence as to the choice of one of the well-accepted methods of valuation in respect of certain......
April 6, 2013 Case Laws VAT and Sales Tax HC

Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of......
April 5, 2013 Case Laws Central Excise HC

If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC
April 5, 2013 Case Laws Central Excise HC

Vacation of stay order after 180 days - after 180 days the Revenue has a right to bring to the notice of the Tribunal the conduct of the assessee in delay or avoiding......
April 5, 2013 Case Laws Service Tax AT

Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor....
April 5, 2013 Case Laws Service Tax HC

Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC
April 5, 2013 Case Laws Income Tax HC

Insurance claim - There was neither any insurance claim received nor was any claim for damage debited to the profit and loss account and the claim having been settled in....
April 5, 2013 Case Laws Income Tax HC

Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of......
April 5, 2013 Case Laws Income Tax HC

Business perquisite - the perquisites of business are taxable under clause (iv) of Section 28 of the Act, which contemplates that the value of any benefit or perquisite - HC
April 5, 2013 Case Laws Income Tax HC

Escaped assessment U/s 147 - retrospective amendment not sufficient for reopening an assessment beyond a period of four years unless there was a failure on the part of......
April 5, 2013 Case Laws Income Tax AT

TDS - payment was made without deducting TDS u/s 194 - Later on TDS amount debited to running account of payee - amount of TDS deposited before filing of return u/s 139.....
April 5, 2013 Case Laws Income Tax HC

Cash loan / advances - the amounts were received in cash because of urgency of business needs. - amount received from brother - question of reasonableness established - no penalty - HC
April 4, 2013 Case Laws Central Excise HC

Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle.....
April 4, 2013 Case Laws Central Excise AT

MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that......
April 4, 2013 Case Laws Central Excise AT

Classification - essential character - manufacture of All Out Refill Bottles containing insecticides - the right classification for the combipack would be Chapter heading 3808.10 - AT
April 4, 2013 Case Laws Customs HC

Reason for initiating search proceedings - the authority which had issued warrant which was ultimately executed had not applied its mind to form “reasonable belief” -......
April 4, 2013 Case Laws Customs AT

Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are......
April 4, 2013 Case Laws Income Tax AT

The shares were sold first with the intention to purchase the same when its prices fell down but since the price of shares increased, the assessee had to purchase the......
April 4, 2013 Case Laws Income Tax AT

Unexplained cash credit u/s. 68 - Only by establishing the existence of the individuals purported to be the depositors and creating documentary evidence for extending......
April 4, 2013 Case Laws Income Tax AT

A.O. and the CIT(A) put their legs to the shoes of the assessee and determined the rate of interest paid and charged reasonably in accordance with their view which is......
April 4, 2013 Case Laws Income Tax AT

Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to....
April 4, 2013 Case Laws VAT and Sales Tax HC

The petitioner is willing to pay the tax, the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - HC
April 4, 2013 Case Laws Companies Law HC

Where a contract falls for interpretation, the Arbitrator is the final judge to interpret the contract and findings of fact arrived at by an Arbitrator cannot be questioned - HC
April 3, 2013 Case Laws Central Excise AT

Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit......
April 3, 2013 Case Laws Service Tax AT

Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

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