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Excise duty exemption on goods for relief of flood affected people of J&K

December 11, 2014 1127 Views 0 comment Print

Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of people affected by the floods in the State of Jammu and Kashmir

Customs – Regarding adjudication of appraising related cases

December 11, 2014 1273 Views 0 comment Print

New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by DRI and DGCEI.

SEZ units entitled for exemption from CVD on goods cleared in DTA notwithstanding bar U/s. 5A of Central Excise Act, 1944

December 11, 2014 1098 Views 0 comment Print

Roxul Rockwool Insulation India Pvt. Ltd. (the Petitioner )was engaged in the manufacture of stone-wool insulation products (Impugned goods) and their manufacturing unit was located at Dahej Special Economic Zone (SEZ).

Principal Manufacturer entitled to avail Cenvat credit of duty paid by job worker on intermediate goods

December 11, 2014 1147 Views 0 comment Print

hermax Ltd. (the Appellant) had cleared certain inputs to its job workers as per the procedure laid down under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 (the Credit Rules) for manufacture of intermediate goods.

If Court is closed on last day of prescribed period, next working day is to be treated as last date of limitation for filing an appeal

December 11, 2014 9590 Views 0 comment Print

Sapna Packaging Industries (the Appellant) received an Order-In-Original on August 17, 2013 and preferred an appeal against the said order before the Ld. Commissioner (Appeals) on November 18, 2013.The Ld. Commissioner (Appeals) rejected the appeal on the ground of being

Deemed exports & exports not distinguishable for Central Excise Law

December 10, 2014 2353 Views 0 comment Print

In the instant case, the Department preferred an appeal to the Hon’ble CESTAT, Delhi, against the order of the Ld. Commissioner (Appeals) wherein it was held that deemed exports and exports are not different.

Tribunal dismisses appeal on failure to comply with mandatory pre-deposit requirements

December 10, 2014 946 Views 0 comment Print

Shri Rauf Bombaywala (the Appellant) preferred an appeal before the Hon’ble CESTAT, Mumbai against Order-in-Original No. 01/2014-15 dated May 7, 2014 vide which penalty of Rs.1.17 crore was imposed on the Appellant.

Tax already paid by Assessee out of disputed amount at Adjudication level would be treated as mandatory pre-deposit for filing appeal

December 10, 2014 871 Views 0 comment Print

In the instant case, Zim Laboratories Ltd.(the Appellant) filed an appeal before the Hon’ble CESTAT, Mumbai against the Order passed by the Adjudicating Authority (the Impugned Order). Accordingly, the Appellant was required to make a pre-deposit of 7.5% of the tax/ penalty

Adjustment of excess Service tax paid cannot be denied for mere non-compliance of procedure

December 10, 2014 2432 Views 0 comment Print

Jubilant Organosys Ltd. (the Appellant) adjusted excess payment of Service tax paid in some months against tax payable in following months and contended that adjustment was valid. However, the Appellant also filed refund claims of the excess payment of Service tax for dealing with the situation if adjustment is not allowed.

CA or Cost Accountant nominated to conduct Service Tax Audit

December 10, 2014 1628 Views 0 comment Print

Chartered Accountant or Cost Accountant nominated to conduct Service Tax Audit by Amendment in Rule 5A(2) of the Service Tax Rules, 1994 The Central Government vide Notification No. 23/2014-ST dated December 5, 2014 had substituted Rule 5A(2) of the Service Tax Rules, 1994 (the Service Tax Rules) with the following: “(2) Every assessee, shall, on […]

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