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Displaying Judiciary 1 - 10 of 1628 in 163 pages

Cash discounts deductible while determining Transaction value of excisable goods

By bimal jain On 02 September 2015 at 13:37

The Hon-ble Supreme Court decided the matter in favour of the Appellant by allowing deduction of Cash discount from Transaction value.

Posted in Excise | 0 comments | 48 hits

No denial of Cenvat credit availed on invoices issued in the name of unregistered premises

By bimal jain On 28 August 2015 at 12:53

The Hon-ble CESTAT, Delhi accepted the contentions of the Appellant and held that in the absence of any such dispute regarding availment of Impugned Services and their utilization for payment of Service tax or proper accounting of the same, the denia...

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Posted in Service Tax | 1 comments | 95 hits

Excisability of Fly Ash generated during manufacturing

By CA Nischal Agarwal On 27 August 2015 at 18:19

However, as already this Court held that the commodity 'fly ash' cannot be subjected to levy of excise duty because it is not an item of goods which has been subjected to process of manufacture, it may not be necessary for this Court to delve upon an...

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Posted in Excise | 0 comments | 85 hits

No Service tax can be levied on indivisible Works Contracts prior to June 1, 2007

By bimal jain On 24 August 2015 at 09:54

The Hon-ble Apex Court after elaborate discussion of the various provisions and judicial pronouncements held as under: I). A plain reading of the judgment in the case of-Gannon Dunkerley and Company and Others Vs. State of Rajasthan and Others [2002...

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Posted in Service Tax | 0 comments | 154 hits

CBEC clarifies on SCN issuance & proceedings conclusion as per amended penal provisions in Service Tax and Central Excise

By bimal jain On 22 August 2015 at 13:56

Even though the Board has attempted to reduce the litigation by issuing clarification as to waiver of issuance of SCN and/ or conclusion of proceedings, however the moot question still remains as to when a case should be categorised by the Department...

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Posted in Service Tax | 0 comments | 139 hits

CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee

By bimal jain On 19 August 2015 at 10:35

The Larger Bench of the Hon-ble High Court of Delhi overruled the decision of the pision Bench in Haldiram Case to upheld power of CESTAT to grant/ extend Stay of recovery of demand beyond 365 days from passing of Stay Order, where delay in disposal ...

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Posted in Excise | 0 comments | 150 hits

​Exemptions under Service tax are optional unlike Section 5A of the CEA

By bimal jain On 08 August 2015 at 11:23

The Hon-ble High Court held that the Exemption Notification is a conditional Notification and Section 5A(1A) of the Excise Act is not applicable to the present case. Therefore, payment of Service tax by job worker i.e. FMGIL and Cenvat credit availme...

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Posted in Service Tax | 1 comments | 259 hits

Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA

By bimal jain On 05 August 2015 at 11:43

The Hon-ble CESTAT, Mumbai after affirming that fact that the Assessee has written letter to the Department for granting refund of the amount, held that where Assessee's appeal has been allowed with consequential relief, it is incumbent upon the Reve...

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Posted in Excise | 1 comments | 201 hits

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 | 2 comments | 287 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 | 205 hits


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Updated on : 05/09/2015 15:44:00

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