Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Cenvat Credit - The invoices issued by the registered licencee ...


Tribunal's Decision to Remand Inappropriate as Claim Barred by Limitation; No Fraud Allegations Against Appellants.

May 30, 2013

Case Laws     Central Excise     HC

Cenvat Credit - The invoices issued by the registered licencee being genuine and in the absence of any allegations against the appellants of fraud, the Tribunal should not have remanded the matter back as the claim was totally barred by limitation - HC

View Source

 


 

You may also like:

  1. Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

  2. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

  3. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

  4. The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

  5. Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT

  6. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

  7. Initiation of CIRP - Time limitation - notwithstanding the fact that the Corporate Debtor has not raised the issue of limitation and in effect abandoned the plea before...

  8. Period of limitation - deeming a person to be an assessee-in-default - Non deduction of TDS - The Tribunal quashed the order dated 31.10.2019 issued u/s201(1) of the...

  9. Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.

  10. HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

  11. HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

  12. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

  13. Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

  14. The appellant manufactured 'Gold Dore Bars' having purity less than 95% from gold ore/concentrate and claimed exemption under Notification No. 12/2012-CE as 'Gold Bars'....

  15. Rejection of Section 9 application - CIRP - cyber fraud committed against the Respondent - pre-existing disputes or not - While a cyber fraud occurred, the Tribunal...

 

Quick Updates:Latest Updates