Home Highlights September 2014 Year 2014 This

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1. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

2. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

3. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

4. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

5. Refund claim of unutilized credit - clearances made to advance authorization holders - eemed export versus physical export - prima facie refund to be allowed - AT

6. Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed...

7. SSI Exemption - Deemed export - Value based exemption - Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the...

8. Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present...

9. 100% EOU - DTA clearances - products are not similar to the goods exported or expected to be exported - this is a case where it cannot be said that appellant has a...

10. Denial of CENVAT Credit - input service - Clearance of goods from factory gate - prima facie view taken by the tribunal in the stay matter cannot have precedent value - AT

11. 100% EOU - Clearance of fruit pulp to their DTA unit - DTA unit got processed the fruit pulp and ultimately sold the juice - applicant has a prima facie case in their...

12. 100% EOU - inclusion of goods cleared under Notification No. 43/2001 under Rule 19 of Central Excise Rules, 2002 for the purpose of computation of DTA clearance - prima...

13. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

14. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

15. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT