Home Highlights October 2011 Year 2011 This

You may also like:

1. Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the...

2. The Public Notice announces the launch of new functionalities on the Customs Brokers Licensing Management System (CBLMS) portal. These features include applications for...

3. The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the...

4. Debonding of 100% EOU - Demand of differential duty - Scope of conditions of the LOP and LTU - In terms of the aforesaid condition, payment of an amount equal to duty...

5. Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the...

6. Transfer of CENVAT credit - Large Tax Payers Units (LTU) - the denial is only on the ground that such transfer was done before formal addition of Pune Unit in the...

7. CENVAT Credit - LTU - credit available to one unit availed by another unit - this would be only a procedural infraction and may not call for denial of the entire Cenvat...

8. The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other...

9. LTU - Cenvat credit - Revenue is trying to deny a substantial benefit for some flimsy reason - procedural flow involved is a curable defect and credit is not deniable...

10. Leviability of Service Tax to (DICGC) has been reexamined in the light of observations received from Chief Commissioner (LTU), Mumbai - Cir. No. F.No.187/135/2008-CX.4...

11. Validity of additions made u/s 153A, 69C, 68, and 69A of the Income Tax Act. It discusses the lack of incriminating material or documents found during the search to...

12. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...