Home Highlights August 2012 Year 2012 This

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1. Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.

2. Levy of penalty - Both the lower authorities have erred in confirming the penalty as it is a settled principle that when tax is paid along with interest before issuance...

3. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

4. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

5. Challenge to the Show Cause Notice (SCN) - it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of...

6. CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of...

7. Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

8. Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established...

9. Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

10. Violation of principles of natural justice occurred as the impugned SCN was uploaded under 'View Additional Notices & Orders' category, claimed to be inaccessible by...

11. Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial...

12. Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show,...

13. CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

14. Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in...

15. The impugned show cause notice (SCN) did not contain any specific allegations against the petitioner regarding issuance of invoices without supply of goods, merely...