since the Appellant could not have carried on his business ...

Case Laws Central Excise

January 4, 2012

since the Appellant could not have carried on his business without sending the samples to its dealers and prospective buyers and also without transmitting documents, cenvat credit of service tax paid on courier services allowed..... - AT

View Source

← Previous Next →

since the Appellant could not have carried on his business ...

Case Laws Central Excise

January 4, 2012

You may also like:

Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to...

Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the...

Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to...

CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

Validity of assessment order - recovery of arrears of tax and penalty - The pre-assessment notice was received by the dealer, the order of assessment was communicated to...

Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme...

Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting...

Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business...

Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent...

Evasion of tax - mala-fide intention or not - the dealer has specifically pointed out that there were other similar manufacturers, who were also selling for the same...

Nature of income - business income or income from other sources - the assessee has been carrying on the business of money lending in a systematic manner without having...

Disallowance u/s 14A - Carry forward of business loss – setting off carry forward business losses now depends on the finality of the addition made by Assessing Officer...

Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to...

Quick Updates: