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 […]
B K Sales Corporation (Appellant) was appointed as consignment agent by way of an Agreement by Narmada Chematur Petrochemicals Ltd. (principal). In terms of the Agreement, the principal was required to supply their product duly packed in drums on regular basis to the Appellant
The CBEC has issued an instructions vide letter F. No. 296/185/2014-CX.9 dated September 30, 2014 to all CCs and DGs on its action plan to evolve Non-adversarial indirect tax administration for the benefit of trade, industry and other stakeholders, whereby certain initiatives are being undertaken as follows: Punctuality: Officers are advised to maintain the appointed […]
The Hon’ble Tribunal in absence of any discussion with regard to mala fide intention and mens rea set aside the OIO to the extent it related to imposition of penalty under Section 78 of the Finance Act.
The Department received an anonymous complainant indicating therein that during the period February 9, 1993 to September 27, 1995 about 3839.350 MT ordinary Portland cement was illegally sold which involved Excise Duty amounting to Rs.7,20,154/-, by using parallel documents like GP1s, invoices, challans , Bills, cash memo and GRs, etc.
