Home Highlights June 2016 Year 2016 This

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1. Availment of CENVAT Credit - Capital goods - Jumbo electric /battery operated platform truck, hot metal transport vehicle, trailer assembly and ladle transfer car are...

2. Denial of exemption u/ss 11 and 12 due to car purchase in trustee's name using funds meant for charitable purposes. Assessee's argument of registering car in managing...

3. Service tax not leviable on logistics/handling charges collected by appellant for customers while selling cars, as such charges form part of sale value of cars covered...

4. Exemption from Customs Duty - Import of an aircraft that had been granted permit by the Director General of Civil Aviation, DGCA for operating non-scheduled (passenger)...

5. Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited....

6. Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and...

7. Disallowance of depreciation on motor car and disallowance on motor car maintenance - even though the personal use of Chevrolet Beat car by the assessee cannot be ruled...

8. Allowability of depreciation and expenses on motor car maintenance, car insurance and interest paid on car loan - cars were registered in the name of the directors - AO...

9. Import of second hand cars misdeclaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

10. Import of second hand cars mis-declaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

11. Valuation - discount given on the Demo cars disallowed - value of the demo cars to be determined as per the price of normal cars cleared to the dealers - AT

12. Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the...

13. Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the...

14. Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of...

15. Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery....