Home Highlights September 2011 Year 2011 This

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1. Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - entire unit of wind mill is...

2. Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT

3. The Delhi High Court considered the winding up of an unregistered foreign company for non-payment of outstanding dues u/s 433(e) and (f) read with Sections 434 and 439...

4. Court ordered dissolution of company and discharged Official Liquidator as Liquidator u/s 481 of Companies Act, 1956 as Official Liquidator could not proceed further...

5. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

6. CENVAT Credit - input services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory - appellant have never sold any...

7. Higher depreciation on internal road laid for approach to windmills - when the roads in question are integral part of the installation work of the wind-mill, the same is...

8. Additional depreciation of the Wind Mill - the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds...

9. Classification - rate of GST - Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind...

10. Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is...

11. Input tax credit - purchase of wind mill - when the erection of wind mill for the purpose of generating power in the manufacturing process shall be construed as capital...

12. CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture...

13. CENVAT Credit - - whether the appellant is entitled to take CENVAT credit on Annual Maintenance of Wind Mill which has been located outside their factory and the...

14. Levy of GST on Barter transaction - miller cum transporter - milling of Red gram - The applicant himself admitted that there is no separate contract for supply of...

15. Recovery of excise duty - since the petitioner had only purchased the assets of the Corporation in pursuance of the winding up order passed by the High Court and had not...