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Displaying Judiciary 1 - 10 of 1578 in 158 pages


Cenvat credit cannot be denied by holding that the activity is not 'manufacture', when the Department had accepted the Excise duty liability on final products

By bimal jain On 30 January 2015 at 11:01

The Hon-ble CESTAT, Mumbai relied upon the following case laws: - CCE Surat-III Vs. Creative Enterprises [2009 (235) ELT 0785 (Guj.)] further, upheld by the Hon'ble Supreme Court [2009 (243) ELT A 120 (SC)] - CCE, Pune-III Vs. Ajinkya E...

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Posted in Excise | 0 comments | 6 hits


Where Stay application against the Order sanctioning refund claim has been rejected, there is no reason for the Revenue to stop refund

By bimal jain On 29 January 2015 at 11:13

The Hon-ble High Court of Karnataka held that there was no reason for the Department not to effect refund. The question as to unjust enrichment is before the Tribunal and all arguments in that regard would be considered by the Tribunal. In the absenc...

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Posted in Service Tax | 0 comments | 29 hits


Official Liquidator is a dealer, liable to pay Sales tax: Supreme Court

By bimal jain On 24 January 2015 at 17:37

The Hon-ble Supreme Court allowed the appeal in favour of the Department and held that the OL is a dealer liable to pay Sales tax.

Posted in VAT | 1 comments | 115 hits


The Assessee is eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during the same Financial Year of its receipt

By bimal jain On 23 January 2015 at 10:34

The Hon-ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt. Ltd. [2008 (232) ELT 29 (Tri-LB)] duly upheld by the Hon-ble Bombay High Court also vide its order dated November 4, 2009; - CCE, Hyderabad-III...

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Posted in Excise | 0 comments | 115 hits


Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

By bimal jain On 22 January 2015 at 10:46

The Hon-ble High Court of Madras after observing that there was no audit initiated/ conducted against the Petitioner or in business premises of the Petitioner, held that: - Audit of service recipient, SIPL is not relevant and the Petitioner wa...

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Posted in Service Tax | 1 comments | 138 hits


No Service tax leviable on Chit Fund business even after June 1, 2007

By bimal jain On 21 January 2015 at 10:43

It can be construed that the consideration received for providing services in relation to the Chit fund business, being merely a transaction in money, would not be exigible to Service tax either prior or post Negative List regime.

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Posted in Service Tax | 0 comments | 135 hits


Whether usance charges paid by the Assessee on import of raw material from foreign countries attracts tax in India u/s 5(2)(b) r.w.s. 9(1)(v)(b)?

By Hetvi Sheth On 21 January 2015 at 10:43

The Assessee is engaged in manufacture of wooden doors, frames, furniture etc. The Assessee has paid usance charges of Rs.18,99,772/- on import purchase. The AO was of the view that the usance charges incurred by the assessee is the income arising to...

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Posted in Others | 0 comments | 157 hits


Whether rent received from mobile company for use of terrace to install antenna is taxable as "Income from house property" or "Other sources" u/s 22?

By Hetvi Sheth On 20 January 2015 at 11:14

The assessee, an individual, had received sums aggregating to Rs. 2,91,723 from Bharati Airtel Limited and Idea Cellular Limited, towards renting out its terrace for the use by these companies as places where as, mobile communication service provider...

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Posted in Others | 3 comments | 181 hits


Imposition of penalty under Section 77 and 78 of the Finance Act, 1994 when penalty under Section 76 thereof was waived off

By bimal jain On 19 January 2015 at 15:09

It was found that there were substantial grounds for taking lenient view as it indicates that Appellate could not have any mala fide intention to evade payment of Service tax and even Adjudicating Authority waived the penalty under Section 76 by taki...

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Posted in Service Tax | 2 comments | 178 hits


The Assessee is free to choose the most beneficial Exemption Notification where two Exemption Notifications are available

By bimal jain On 17 January 2015 at 11:02

The Hon-ble CESTAT, Ahmedabad relied upon its own decision in the case of Arvind Ltd. Vs. CCE [(2014) 47 taxmann.com 91/46 GST 566 (Ahd. - CESTAT)] and held that where two Exemption Notifications, one granting absolute unconditional exemption and oth...

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Posted in Excise | 0 comments | 183 hits






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Updated on : 30/01/2015 13:16:01



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