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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...
SC upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended periodBy 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 ...
Freight and other costs is includable in value of goods where transfer of property takes place at buyer's premisesBy 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.
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...
Refund of excess Excise duty permissible on reduction in contract price after clearance of goods from factoryBy bimal jain On 26 May 2015 at 16:38
The Hon-ble Apex Court held that it is clear that by letter dated April 15, 2002, the original purchase order dated October 31, 2001 was novated insofar as price was concerned, which is before the date of removal of goods from the factory premises in...
Where Pre-deposit of principal demand of Service tax has been waived off, CESTAT cannot order of pre-deposit for consequential interest componentBy bimal jain On 20 May 2015 at 10:44
In the instant case, the Hon-ble CESTAT disposed off the Stay Application filed by Punjab Chemicals & Corp Protection Ltd. (-the Appellant-) and stayed the entire demand of Service tax amounting to Rs. 35,14,534/-. However, the Appellant was directed...
bimal jain On 13 May 2015 at 11:01
The Exemption Notification exempted goods falling under Heading 87.03 of the Central Excise Tariff Act, 1985 and consequently, duty payable was 40%. However, proviso to the Exemption Notification gives exemption of duty of 10% to the manufacturer of ...
Doctrine of unjust enrichment will be applicable in case of refund of duty paid on capital goods which are captively consumedBy bimal jain On 20 April 2015 at 10:28
The Hon-ble Supreme Court allowed the appeal in favour of the Revenue by setting aside the decision the Hon-ble Tribunal and held that Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods, which are used ca...
No interest and/ or penalty can be levied just because the Assessee had paid Service tax, which was actually not payableBy bimal jain On 17 April 2015 at 14:09
The Hon-ble High Court of Madras upheld the Order of the Hon-ble Tribunal and held that since amendment to the Service Tax Rules have come into effect on August 16, 2002 and it is only by way of amendment the liability of service recipient to pay Ser...
Hetvi Sheth On 16 April 2015 at 10:23
The question of law urged by the assessee is whether the decision of the ITAT as to the disallowance under Section 14A of the Income Tax Act, is in error of law. Assessee mainly engaged in the business of coal preparation had reported a tax exempt in...
Updated on : 02/07/2015 10:46:00