The Hon-ble High Court of Madras has held that if, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain Cenvat credit, the availin
Amounts received by the Appellant were recorded as dealer's margin & the handling charges received by the Appellant from the customers were shown in the invoices as charges and VAT was paid thereon.
The Hon-ble Apex Court held that it cannot be the intention of the Legislature to provide rebate only on one item i.e. either on inputs or final products. It was further held that giving such restrictive meaning to Rule 18 of the Excise Rules would n
The Hon-ble Supreme Court decided the matter in favour of the Appellant by allowing deduction of Cash discount from Transaction value.
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
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
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
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
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
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
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
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.
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
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
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
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
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.
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
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
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.
Updated on : 29/11/2015 07:05:00