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Displaying Judiciary 1 - 10 of 1620 in 162 pages

VAT not applicable on transfer of right to use of goods if effective possession and control of the goods are not transferred

By bimal jain On 01 August 2015 at 16:16

The Hon-ble High Court held that the transaction could not be treated as -Deemed sale of goods- under Section 2(1)(zc)(vi) of DVAT Act.

Posted in VAT | 1 comments | 40 hits

No denial of refund on non-realisation of export proceeds

By bimal jain On 31 July 2015 at 10:52

The Hon-ble Tribunal held that pertaining to denial of refund claims on ground that Impugned services are not eligible for Cenvat credit, the matter stands decided in favour of the Appellant in its own case by the Ld. Commissioner (Appeals) and is no...

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Posted in Excise | 0 comments | 37 hits

Recovery proceedings under Section 87 of the Finance Act before adjudication of SCN is not permissible

By bimal jain On 22 July 2015 at 12:58

The Hon-ble High Court of Karnataka relying upon the decision in the case of GSP Infratech Development Ltd. Vs. Union of India and Others [2013-TIOL-399-HC-KAR-ST], held that the words "amount payable by a person" used in Section 87 of the Finance Ac...

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Posted in Service Tax | 0 comments | 140 hits

Credit is admissible even if Inputs are discarded during manufacturing process

By bimal jain On 15 July 2015 at 12:03

The Hon-ble Apex Court held that the High Court has not interfered with the factual aspects which were recorded by the Settlement Commission in its judgment. However, the High Court has stated the correct legal position where the Settlement Commissio...

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Posted in Excise | 0 comments | 181 hits

Export benefits cannot be denied even when export proceeds are not realized

By bimal jain On 04 July 2015 at 13:33

The Hon-ble CESTAT, Delhi held that Rule 19 of the Excise Rules permits export of the goods under bond/ Letter of Undertaking (LUT) without payment of duty, subject to following the procedure and conditions as may be prescribed. The Notification issu...

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Posted in Excise | 0 comments | 258 hits

Rejection Order passed by Designated Authority under VCES is appealable

By bimal jain On 02 July 2015 at 13:38

The Hon-ble High Court directed the Ld. Commissioner (Appeals) to take up the appeal filed by the Petitioner for disposing the same in accordance with law, after affording an opportunity to the Petitioner.

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Posted in Service Tax | 0 comments | 333 hits

Filling up the lacunae in defective SCN not allowed in case of an open remand

By bimal jain On 25 June 2015 at 11:30

The Hon-ble High Court of Madras held that the issues raised by the Appellants and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there being no finding on the issues in the manner in...

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Posted in Service Tax | 0 comments | 309 hits

SC upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended period

By bimal jain On 15 June 2015 at 12:04

The Hon-ble Apex Court held that even though the goods were found to be different, payment of duty taking comparative value was done with bona fide belief. When entire exercise was revenue neutral (i.e. credit of duty paid on captive consumption was ...

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Posted in Others | 0 comments | 373 hits

Freight and other costs is includable in value of goods where transfer of property takes place at buyer's premises

By bimal jain On 04 June 2015 at 12:18

The Hon-ble Apex Court set aside the Order of the Hon-ble CESTAT and held that the Respondent was not entitled to deduction of freight etc., from factory to buyer's premises.

Posted in Others | 0 comments | 462 hits

Export condition fulfilled even if payment is received in indian rupees

By bimal jain On 28 May 2015 at 10:54

Accordingly, it was held that even though the Appellant received the payment in Indian Rupees but the same is deemed to be convertible foreign exchange and accordingly the condition as provided under Rule 3(ii) of the Export of Service Rules stand co...

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Posted in Others | 2 comments | 451 hits


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Updated on : 03/08/2015 08:04:00

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