"10 October 2021" Archive

Section 153C order passed without disposing objection of Assessee Violates principle of natural justice

Bajrang Tea Manufacturing Company Private Limited Vs Union of India (Calcutta High Court)

Bajrang Tea Manufacturing Company Private Limited Vs Union of India (Calcutta High Court) I am of the view that a very short issue, according to me, involved in these writ petition is as to whether before passing the aforesaid impugned assessment orders, the objections/representations made by the petitioners against the initiation of impu...

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Service Tax Refund: Port services were not required to be established as rendered by port

Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The Tribunal vide Final Order No. 41431 of 2018 dated 01.05.2018 had earlier disposed of the above appeal. In paragraph 5 of the said order, the issue with regard to invoices issued by M/s. Natvar Parekh Industries relating to Port Services [&...

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CIT(A) not justified in not considering TRC submitted during Assessment proceedings

Haresh C Sheth Vs ITO (ITAT Mumbai)

Haresh C Sheth Vs ITO (ITAT Mumbai) There were justifiable reasons for the assessee in not filing the TRC in the course of the assessment proceedings. But then, we cannot also remain oblivious of the fact that the A.O had declined to apply the special rate of tax as per the DTAA, for the reason, […]...

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Cenvat credit eligible on setting up of CHP for evacuation of coal by rapid loading process

Bharat Coking Coal Ltd. Vs Commr. of Central Excise & S. Tax (CESTAT Kolkata)

Bharat Coking Coal Ltd. Vs Commr. of Central Excise & S. Tax (CESTAT Kolkata) The issue before us is whether credit is available on Coal Handing Plant (CHP), which has been set up by the appellant for evacuation of coal from its mining premises. Purpose of setting up of the CHP is to load the […]...

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MVAT Refund: HC dismisses writ for unreasonable delay in moving the same

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court)

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel [&he...

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Amount deposited in PLA account not become duty or tax unless appropriated

WMW Metal Fabrics Limited Vs Commissioner, CGST (CESTAT Delhi)

WMW Metal Fabrics Limited Vs Commissioner, CGST (CESTAT Delhi) There is a distinction between the amount appropriated towards duty and amount deposited for payment of a duty. In a former case duty which has been levied and paid subsequently becomes the property of the Government and no person would be entitled to get it back […]...

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Amendment in section 43B by Finance Act, 2021 is applicable prospectively

AKS Power Equipments (P) Ltd. Vs. DCIT (ITAT Kolkata)

AKS Power Equipments (P) Ltd. Vs. DCIT (ITAT Kolkata) Where assessee remitted employees contribution towards PF and ESI before filing of return under section 139(1) and that the amendment/Explanation brought in Section 43B of Income Tax Act, 1961 by Finance Act, 2021 with effect from 1-4-2021 on the instant issue being prospective in natu...

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TPO bound by decision of Jurisdictional HC if same has not been suspended or stayed

Ikea Services India Pvt. Ltd. Vs ACIT (ITAT Delhi)

Ikea Services India Pvt. Ltd. Vs ACIT (ITAT Delhi) The TPO has not accepted the decision of the Hon’ble Jurisdictional High Court of Delhi in the case of Li & Fund [supra] solely on the ground that an appeal has been recommended before the Hon’ble Apex Court. In our considered view, when the operation of […]...

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Leave encashment allowable on actual payment basis & not on accrual basis

TV Today Network Ltd. Vs Addl. CIT(A) (ITAT Delhi)

TV Today Network Ltd. Vs Addl. CIT(A) (ITAT Delhi) Hon’ble Apex Court in case of Exide Industries (Supra) held that the claim with regard to leave encashment has to be allowed on cash basis i.e. actual payment basis and not on accrual basis. It is pertinent to note that the payments with regards to the […]...

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Service tax under RCM cannot be levied on GTO/GTA services

Raymond Limited Vs Commissioner, Central Excise Customs & Service Tax (CESTAT Delhi)

Raymond Limited Vs Commissioner, Central Excise Customs & Service Tax (CESTAT Delhi) Whether show cause notice dated 28.09.2001 has been validly issued, for raising demand of service tax on GTO/GTA services received by the appellant for the disputed period, in terms of the prevailing Section 73 under reverse charge, and Hon‟ble Bomb...

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