Home Highlights February 2019 Year 2019 This

You may also like:

1. Valuation - Extended period of limitation - appellants willfully misdeclared the scheme as that of quantity discount, without passing on the benefit of said quantity...

2. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

3. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

4. Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply...

5. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

6. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

7. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

8. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

9. Remission or abatement of duty - Damage of warehoused goods - appellants should have insured the goods to the extent of duty deferred in respect of the imported goods...

10. Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...

11. Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT

12. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

13. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

14. Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein...

15. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...