Sponsored
    Follow Us:

Archive: 31 July 2023

Posts in 31 July 2023

Interest eligible on Refund of Excise Duty Deposit under protest: Meghalaya HC

July 31, 2023 1314 Views 0 comment Print

The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.

Anti-Dumping Duty Not Applicable to Import of Used Machinery: CESTAT Chennai

July 31, 2023 1518 Views 1 comment Print

CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.

Secondary adjudication under customs void ab initio due to pre-existing adjudication

July 31, 2023 585 Views 0 comment Print

Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.

ITAT allows capitalization of Penal Interest paid to NOIDA authority

July 31, 2023 1035 Views 0 comment Print

Explore the ITAT Delhi’s ruling on a case, ITO Vs Logix Buildcon Pvt Ltd, asserting that the interest incurred towards project expenses cannot be deducted.

CESTAT Ahmedabad Rules No Service Tax on Police Housing Corporation Construction

July 31, 2023 834 Views 0 comment Print

CESTAT Ahmedabad has ruled that construction of residential complexes for Gujarat State Police Housing Corporation is not liable for service tax. The impugned order is set aside.

CENVAT Credit Dispute at recipient end Not Permitted if accepted at supplier’s end

July 31, 2023 1095 Views 0 comment Print

CESTAT held that if assessment of duty payment by supplier has been accepted without objection, it cannot be disputed at recipient’s end for availing Cenvat credit.

Retired Partner Not Liable for Firm’s Post-Retirement Excise Duty Dues

July 31, 2023 663 Views 0 comment Print

Uncover the critical implications of the CESTAT Ahmedabad’s landmark ruling, where a retired partner was found not liable for the excise duty dues of his former firm.

Refund of Excess excise Duty Eligible on Quantity Discount Extension: CESTAT

July 31, 2023 447 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Savita Oil Technologies, allowing the refund of excess excise duty paid due to quantity discounts given to customers.

Director’s Dual DIN Violation: Unveiling Penalties and Implications under Companies Act, 2013

July 31, 2023 3459 Views 0 comment Print

Section 155 of Companies Act, 2013, prohibits possession of multiple DINs by any individual director. In this article, we will analyse Order of ROC, Tamil Nadu , involving a director, Shri. Thiyagarajan Parthasarathy

Scope of Supply under GST: Analyzing Section 7 & Schedules-I, II, III

July 31, 2023 49590 Views 0 comment Print

Explore the scope of supply under GST as per Section 7 of CGST Act, its exceptions, inclusions, exclusions, and Schedules-I, II, and III analysis.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728