Articles by this Author
Excise Duty
Excise Duty
An assessee is entitled to refund of unutilized credit balance lying in his account on closure of his unit in absence of any bar
Service Tax
Service Tax
Input service credit is available to service receiver even when service provider had deposited the Service tax belatedly
Service Tax
Service Tax
Reimbursement expenses not includible in assessable value of services when bills are in the name of service recipient
Excise Duty
Excise Duty
Cenvat credit available on defective goods returned to factory and used in process of re-manufacture
Custom Duty
Custom Duty
Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities
Excise Duty
Excise Duty
Issuance of Show Cause Notice is mandatory prior to adjudication of demand
Goods and Services Tax
Goods and Services Tax
DVAT – Objection Hearing Authority may impose a pre-condition to deposit disputed tax amount for the period after October 1, 2011
Custom Duty
Custom Duty
Refund of excess duty paid on provisional basis won’t attract doctrine of unjust enrichment
Excise Duty
Excise Duty
Assessee Can choose most beneficial Notification when 2 Notifications simultaneously applicable at a time
Excise Duty
Excise Duty
Cenvat credit is available on capital goods even if they are moved out temporarily from factory
Service Tax
Service Tax
Cenvat Credit cannot be denied of Service tax wrongly paid under reverse charge
Service Tax
Service Tax
Excess Service tax paid can be adjusted with future Service Tax liability
Service Tax
Service Tax
Benefit of Small service provider exemption notification cannot be denied if Cenvat credit initially availed on input service but reversed later on
Service Tax
Service Tax
