Serum Institute of India Ltd Vs. Commissioner of Central Excise, Pune-III [2014-TIOL-1887-CESTA T-MUM] Serum Institute of India Ltd. (“the Assessee”) is 100% EOU engaged in the manufacture of vaccine (human medicine) falling under Chapter Heading 30.02 of the Central Excise Tariff Act, 1985. The Assessee imported raw material without payment of duty (inputs) by availing […]
We are sharing with you an important judgment of the Hon’ble Allahabad High Court in the case of H.M. Singh & Co. Vs. Commissioner of Central Excise, Customs & Service Tax [2014 (49) taxmann.com 417(Allahabad)] on the following issue: Issue: Whether penalty could be levied under Section 77 and 78 of the Finance Act, 1994 […]
Globe Agencies (the Assessee) purchased Valued Based Advance License (VABAL) from the market in respect of exported goods. Since, the Assessee failed to show that input stage credit has not been availed by the manufacturer of the exported (exempted) goods
Bharat Marine Co. (Petitioner) challenged the Show Cause Notice (SCN) issued by the Department on the ground that the contents of the SCN discloses a pre-conceived and closed mind. It was further contended that the findings of Revenue were categorical in nature
Glass and Ceramic Decorators, (Appellant) imported Glass Printing Machine (capital goods) during the year 2003-04 and availed Cenvat credit on the same of Rs. 23,33,282/- in two consecutive financial years i.e. 2003-04 and 2004-05.
Afcons Infrastructure Limited (Appellant) preferred an appeal against the order of the Commissioner of Central Excise Delhi-I, to the Hon’ble CESTAT, New Delhi and in accordance of the direction of the Hon’ble CESTAT, the Appellant made a pre-deposit of Rs. 55 lakhs.
Spandana Spoorthy Financial Ltd. (Petitioner) filed a writ petition against the order of the Hon’ble CESTAT, Hyderabad, dated July 10, 2013 by which the Hon’ble Tribunal has directed the Petitioner to make pre-deposit of the basic tax component as well as 50% of the penalty
In the instant case, SEIITL only manufactured the chassis, which is only a part of a TV. It is not a finished product and is only an intermediary product. SEIITL supplied intermediary product to the Respondent, which manufactured the TV and paid duty on it.
Punjab National Bank (the Appellant or PNB) is the Zonal Audit Office at Meerut of the Punjab National Bank. The Appellant applied and obtained Service tax registration for providing banking and financial services on October 30, 2004.
We are sharing with you an important judgment of Hon’ble Delhi High Court in the case of Afcons Infrastructure Ltd. Vs. Union of India [(2014) 49 taxmann.com 79 (Delhi)] on the following issue: Issue: Whether communication of appellate order to the Commissioner would amount to communication to the Adjudicating Authority while determining interest to be […]
