Judgements by Bimal Jain

The Hon’ble CESTAT, New Delhi has upheld the decision of the Commissioner (Appeals) that in a catena of decisions, the view has been expressed that when export of goods and payment of duty on exported goods is not in question, minor deviations from t

The Hon’ble CESTAT, New Delhi relying upon the case of Commissioner of Central Excise, Ludhiana Vs. Sangrur Agro Ltd. [2010 (2) TMI 438 – PUNJAB & HARYANA HIGH COURT] dealing with reversal of amount under Section 6(3)(b) of the Credit Rules, held tha

The Hon’ble CESTAT, Mumbai has held that the courses provided by the Appellant were falling under the category of 'vocational training', which enables students to seek employment/self-employment and therefore, exempt from the levy of Service tax unde

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

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