Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Excisability of diesel generating sets - D.G. Sets are huge and ...

Case Laws     Central Excise

January 15, 2015

Excisability of diesel generating sets - D.G. Sets are huge and are installed in a separate building, spread over large area. The same are not portable D.G. sets which can come to market for being bought and sold - demand set aside - AT

View Source

 


 

You may also like:

  1. Depreciation in respect of electrical installations, elevators, DG sets installed in the building, which have been let-out by the assessee, which is receiving rental...

  2. Notice for Re-assessment - The huge quantity of diesel purchased by the petitioner for running diesel generating sets should have been examined both for the purposes of...

  3. Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building...

  4. Valuation - diesel consumption is not required for providing such service but diesel consumption is required for generating electricity - prima faice value of diesel not...

  5. Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -...

  6. Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective...

  7. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  8. Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,...

  9. Applicability of GST - cost of the diesel incurred for running DG Set in the course of providing DG Rental Service - The consideration for reimbursement of expenses as...

  10. Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or...

  11. Genuineness of expenses - purchase of diesel and oil - the in-house consumption of diesel and oil cannot be neglected. But the fact that the assessee has not maintained...

  12. Deduction u/s 54F - Denial of deduction as building was constructed for commercial purposes - It is clear that even before the building was let out on lease, the...

  13. Input Tax Credit - Plant and Machinery or not - whether LNG jetties proposed to be built - The LNG Jetties being built by the appellant are not in the nature of ‘plant...

  14. Levy of additional surcharge leviable under Section 42(4) of the Electricity Act, 2003 - it is required to be noted that the consumers defined under Section 2(15) and...

  15. Disallowance of depreciation on guest house - assessee has claimed depreciation @ 10% on guest house, which is applicable to factory and office buildings - assessee had...

 

Quick Updates:Latest Updates