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How to pass Cenvat credit on Imported goods by Importer

  Bimal Jain    06 January 2014 at 12:51

Dear Professional Colleague,Amendments in the Cenvat Credit Rules, 2004 and the Central Excise Rules, 2002The Finance Minister had constituted a Forum under the Chairmanship of Dr. Parthasarathy Shome and the Forum had received certain difficulties f



Rejection Order under VCES is appealable & recent clarifications

  Bimal Jain    12 December 2013 at 16:57

Dear Professional Colleague, Rejection Order under VCES is appealable & recent clarifications issued pertaining to VCES We are sharing with you an important judgement of the Honble Punjab & Haryana High Court in the case of M/s Barnala



Interest if dept unjustly hold rightfully earn Cenvat Credit

  Bimal Jain    13 November 2013 at 12:40

Dear Professional Colleague, Assessee entitled to interest if the Department unjustly holds rightfully earned Cenvat credit We are sharing with you an important judgement of the Honble Gujarat High Court in the case of Hindustan Coca-Cola Bev



Same activity is not as Manufacture & Service at a time

  Bimal Jain    21 October 2013 at 16:53

Dear Professional Colleague, Same activity cannot be considered as manufacturing and service at a time We are sharing with you an important judgement of the Honble CESTAT, New Delhi, in the case of Jubilant Industries Limited Versus CCE, Ghaz



Restaurant Services - Clarification provided by CBEC

  Bimal Jain    09 October 2013 at 12:29

The CBEC has provided clarifications vide Circular No. 173/8/2013-ST., Dated: October 7, 2013 on various doubts and questions raised pertaining to Restaurant Services, which is reproduced here in below: Doubt 1. In a complex where air conditioned



No Recovery if applied for payment of ST Under VCES, 2013

  Bimal Jain    28 September 2013 at 15:29

Dear Professional Colleague, No Recovery proceedings if applied for payment of defaulted Service Tax under VCES, 2013 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES, 2013 or the Scheme) is not abl



Work carried out on lump sum basis is not supply of Manpower

  Bimal Jain    12 September 2013 at 13:06

Dear Professional Colleague, Work carried out on lump sum basis does not falls under supply of manpower services We are sharing with you an important judgement of the Honble CESTAT in the case of M/s. Shri Bileshwar Khand Udyog Sahakari Mand



Cenvat not to be denied on mere non payment by Supplier

  Bimal Jain    07 September 2013 at 12:12

Dear Professional Colleague, Assessee not expected to verify with Department in order to avail Ce



No TDS on Service Tax charged on Professional or Technical fees

  Bimal Jain    30 August 2013 at 17:56

We are sharing with you an important judgement of the Honble Rajasthan High Court, in the case of Commissioner of Income Tax (TDS), Jaipur Vs. M/s. Rajasthan Urban Infrastructure [2013 (8) TMI 12 RAJASTHAN HIGH COURT] on following iss



What is relevant date for determining - Rate of Service tax

  Bimal Jain    22 August 2013 at 12:36

Dear Professional Colleague, What is the relevant date for determining the rate of service tax applicable We are sharing with you an important judgement of the Honble CESTAT, Ahmedabad in the case of Commissioner of Central Excise & Servi