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Recently hundreds of show cause notices were issued to equipment manufacturers alleging that drawing/designs supplied to them by the principal manufacturers are additional considerations received by such manufacturers and value of designs/drawings are required to be included in the assessment value of the goods supplied. Such notices thre...
Read MoreAn appeal to the High Court is not automatic. The condition precedent for entertaining an appeal is the satisfaction of the High Court of the case involving a substantial question of law. ...
Read MoreAs per amendment to sec 35F, from Oct, 2014 the mandatory pre deposit of 7.5 and 10 percentage of tax demanded has been implemented. 2. The procedure on refund of this pre deposit at the end of winning the appeal is not yet notified....
Read MoreCentral Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the B...
Read MoreCBEC Circular No. 1063/2/2018-CX dt 16th Feb 2018 is running into 29 pages covering as many as 63 orders. Most of the issues related to clandestine removal, Cenvat credit, Usage of goods under advance authorization, Refunds, Limitation of time, Valuation etc....
Read MoreThe Special Judge, North Goa has convicted Sh. Nilesh Thakur, then Inspector, Central Excise, Goa in a bribery case and sentenced him to undergo three years Simple Imprisonment with fine of Rs. 40,000/-. The Commissioner, GST, Goa has dismissed Sh. Nilesh Thakur, then Inspector from service....
Read MoreBudget 2018- Explanatory memorandum to Notifications no. 01/2018-Central Excise to 13/2018- Central Excise all Dated 2nd February 2018:- S. NO. Notification No. Description 1. 1/2018- Central Excise dated 2nd February 2018 Seeks to rescind notification No. 10/2015-Central Excise dated 01.03.2015 2. 2/2018- Centr...
Read MoreSection 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into the Consolidated Fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment...
Read MoreCentral Bureau of Investigation has arrested then Superintendent, Range-36, Central Excise, Nehru Place, New Delhi ( now Superintendent, GST Council, New Delhi) and a Tax Consultant (private person) in an alleged bribery....
Read MoreThe Central Bureau of Investigation has arrested an Assistant Commissioner of Central Excise, LTU, Mumbai and a private person while demanding & accepting an alleged bribe of Rs. 1.25 crore (approx)....
Read MoreM/s ABL Infrastructure Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court) - It is also observed that they did not disclose the value of the free supply material in their ST-3 returns. This is not the case where the issue was under litigation or there is any interpretation of law involved for the reason that all the judgments relied upon by the appellant are on different fac...
Read MoreM/s D.J. Malpani Vs Commissioner of Central Excise, Nashik (Supreme Court of India) Civil Appeal No. 5282 of 2005 - When an amount was paid as Dharmada along with the sale price of goods, such payment was not made in consideration of the transfer of goods but for charity, therefore, the same did not form part of the income of assessee and could not be included in the transaction value or assessable value of the g...
Read MoreVijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore) - Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs And Service Tax (CESTAT Bangalore) These applications of M/s Wellcast Steels Ltd, M/s Vijayanagar Sugars Pvt Ltd and of Shri R Rajendra Kumar under section 35F of Central Excise Act, 1944, read with section 35C(2A) of Central Exci...
Read MoreNelcast Ltd. Vs. Commissioner of GST & Central Excise (CESTAT Chennai) - Nelcast Ltd. Vs. Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original aut...
Read MoreM/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) - M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) We find that the Chartered/ Cost Accountant has certified that the goods were sold on FOR basis by the Appellant and the freight/ damages in transit was responsibility of Appellant till the goods reaches the doorstep of the Cu...
Read MoreOrder No. 01/2019 Central Excise - (08/05/2019) - Extension of time limit for filing of Monthly Return for production and removal of goods and other relevant particulars and CENVAT credit specified in Form ER-1 and specified in ER-2....
Read MoreCircular No. 1069/2/2019 /2019 CX - (08/05/2019) - Circular No. 1069/2/2019 /2019 CX- Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in....
Read MoreNotification No. 01/2019-Central Excise (N.T.) [G.S.R 353(E)] - (08/05/2019) - Notification No. 01/2019-Central Excise (N.T.)– Changing the words www.aces.gov.in to www.cbic-gst.gov.in in the Notification No. 35/2001 — CE (N.T) dated 26.06.2001, as amended vide Notification No. 7/2015 — CE (N.T) dated 1.3.2015 Government of India Ministry of Finance Department of Rev...
Read MoreNotification No. 01/2019-Central Excise [G.S.R. 294(E)] - (09/04/2019) - CBIC amends Notification Nos. 20/2015-Central Excise and No. 21/2015-Central Excise both dated 08.04.2015 to incorporate procedure for utilisation of paperless MEIS and SEIS scrips MINISTRY OF FINANCE (Department of Revenue) Notification No. 01/2019-Central Excise New Delhi, the 9th April, 2019 G.S....
Read MoreCircular No. 1066/5/2018-CX - (26/06/2018) - Authorised Officer should proceed to realise the amount by attachment and sale of the defaulter’s property, in accordance with the procedure of attachment and proclamation and sale as prescribed manner. Circular No. 1066/5/2018-CX F,No.298/05/2017-CX9 Government of India Ministry of Finance De...
Read MoreM/s ABL Infrastructure Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court) -
Order No. 01/2019 Central Excise - (08/05/2019) -
Circular No. 1069/2/2019 /2019 CX - (08/05/2019) -
Notification No. 01/2019-Central Excise (N.T.) [G.S.R 353(E)] - (08/05/2019) -
M/s D.J. Malpani Vs Commissioner of Central Excise, Nashik (Supreme Court of India) Civil Appeal No. 5282 of 2005 -
Notification No. 01/2019-Central Excise [G.S.R. 294(E)] - (09/04/2019) -
Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore) -
Nelcast Ltd. Vs. Commissioner of GST & Central Excise (CESTAT Chennai) -
M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) -
