Commissioner of Customs Vs. Apple India Pvt. Ltd. [2014-TIOL-1544-HC-KAR-CUS] In the instant case, Apple India Pvt. Ltd. (the Respondent) filed a refund claim of Rs.5,22,27,424/- of Special Additional Duty (SAD) in terms of the Notification No. 102/2007-Cus.(N.T.) dated September 14, 2007. The authorities rejected the said claim of refund on the grounds that the Respondent […]
The aforesaid discursive of ours also makes it obvious that the conclusion of the Division Bench in Suresh N. Gupta treating the proviso as clarificatory and giving it retrospective effect is not a correct conclusion.
Cadbury India Ltd. Vs. Commissioner of Central Excise-Indore [(2014) 48 taxmann.com 78 (New Delhi – CESTAT)] Cadbury India Limited (“the Appellant”) filed an appeal against the order of the Commissioner (Appeals) wherein the learned Commissioner held that the cheque discounting charges would be includible in the assessable value of the goods. Being aggrieved, the Appellant […]
Commissioner of Central Excise and Customs Vs. Anita Synthetics Private Limited [2014 (9) TMI 368 – Gujarat High Court] Anita Synthetics Private Limited (The Respondent) is a 100% EOU and made clearance of goods to another 100% EOU. Such clearance is treated as a deemed export as mentioned in the EXIM Policy. Therefore, the Respondent […]
Commissioner of Central Excise Vs. Chandresh C. Shah [(2014) 48 taxmann. com 236 (Gujarat)] In the instant case, the Revenue issued a Show Cause Notice (SCN) against Doshion Ltd. (the Company) for recovery of wrongly availed Cenvat credit along with interest and penalty thereon. Further, personal penalty was also imposed against authorized signatory/ managers of […]
Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge and payment thereof had been adjusted between associated enterprises Wolters Kluwer India Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 97 (New Delhi – CESTAT)] Wolters Kluwer India Ltd. (the Appellant) entered into an agreement […]
Moser Bear India Ltd. Vs. CCE, Noida [TS368-Tribunal-2014(DEL)] The head office of Moser Bear India Ltd. (the Appellant), located at Delhi is registered as an input service distributer (ISD) in terms of Rule 2(m) of the Cenvat Credit Rules, 2004 (the Credit Rules). The head office was discharging Service tax liability under Reverse Charge for […]
In the interest of the nation as a whole we suggest and request that: a) the due date of filing return of income under section 139(1) for assessees mentioned under clause (a) of Explanation 2 to section 139 (1) be extended in line with the extension granted for submission of tax audit report under section 44AB of the Act. b) Since the provisions applicable to every Assessment year are clarified by the relevant Finance Act well in advance, it is further suggested that all ITR forms and forms of Audit reports be notified well in advance by 1st April every year, to avoid such situations.
It is relevant to note that penalty under Section 86(15) of the DVAT Act, 2004 (“the DVAT Act”) is leviable for preparation of false, misleading and deceptive books and accounts. A clarification has been issued vide Circular 12/2014-15 dated September 11, 2014 that if tax deficiency arose due to false, maintenance of books and accounts […]
(a) appoints, Chief Commissioners of Service Tax, Principal Commissioners of Service Tax, Commissioners of Service Tax, Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners Large Taxpayer Unit, Commissioners Large Taxpayer Unit (Audit), Commissioner of Central Excise (Appeals) and Commissioners of Service Tax (Appeals) , and all the officers subordinate to such officers, as Central Excise Officers
