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Recovery proceedings under Section 87 of the Finance Act before adjudication of SCN is not permissibleBy 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...
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...
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...
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.
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...
Updated on : 28/07/2015 08:59:00