Home Highlights July 2014 Year 2014 This

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1. Requirement of pre-deposit - consideration of merit of the matter while making interim order - It can be concluded that the prima facie merits of the case are an...

2. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

3. Waiver of pre-deposit - tribunal refused to waive the pre-deposit - Once the appellant did not have any prima facie case, there was no reason or occasion for the...

4. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

5. The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

6. Waiver of pre-deposit - Intellectual property right - Water Front Royalty - prima facie not taxable - stay granted - AT

7. Waiver of pre deposit - when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. - HC

8. Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

9. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

10. The Income Tax Appellate Tribunal (ITAT) holds the power to grant stay of the operation of an order under challenge during its pendency, if non-granting of stay would...

11. Waiver of pre-deposit - undue hardship - There is no specific pleading to the effect that the compliance of the pre-deposit condition would cause undue hardship to the...

12. Stay of pre-deposit - Constitutional vires of Section 129E of the Customs Act, 1962 - given the financial position and the wherewithal of the Petitioners, an opportunity...

13. Availment of CENVAT Credit twice - Applicant failed the make out a prima facie case for waiver of pre-deposit of the entire amount of penalty - AT

14. Waiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - prima facie case is...

15. Waiver of pre deposit - area based exemption - non filing of declaration / application exercising the option to avail the exemption - prima facie case is against the assessee - AT