Home Highlights June 2013 Year 2013 This

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1. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

2. Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

3. The petitioners challenged the show cause notices (SCNs) issued by the respondent under the CGST Act, IGST Act, and MGST Act, contending that the services rendered by...

4. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

5. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

6. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

7. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

8. SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets

9. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

10. SSI exemption - use of brand name and the logo belonging to others - they have concealed the factual information from the department and therefore they are not entitle...

11. SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

12. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

13. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

14. SSI Exemption - Whether branded goods should be clubbed with unbranded goods for the purpose ssi exemption - held no - AT

15. SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT