An 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 MoreWhy the Comptroller & Auditor General (CAG) does not raise audit objections or take cognizance thereof even when it is absolutely clear that somebody has indulged into corrupt interpretation to ensure benefit in a very veiled manner. Can the corrupt interpretations be ignored & no action ever taken?...
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 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 MoreMicromax Informatics Limited Vs Union of India (Bombay High Court ) - Refund applications could not be denied merely because the assessment orders were not challenged by assessee or reassessment of the bill of entries was not done...
Read MoreM/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) - M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) Conclusion: Cenvat credit is allowable on service tax paid on rent of infrastructural facilities as common facilities availed by assessee on rent basis were in ‘relation to the manufacture of goods’ and an integral part of...
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 MoreCircular No. 1064/03/2018-CX - (26/02/2019) - Circular No. 1064/03/2018-CX F.No. 354/94/2011 –TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 26th of February, 2018 To The Principal Chief Commissioner/Chief Commissioner/ Principal Commissioner/ Commissioner of Central ...
Read MoreCircular No. 1068/1/2019-CX - (10/01/2019) - Circular No. 1068/1/2019-CX Dated: 10th January, 2019 1. Provision of Appeal The support under the scheme is in the nature of grant and not refund of duty under taxation law. As such there is no requirement for any appellate forum as the decision of the sanctioning authority is final 2. Review of pr...
Read MoreNotification No. 1/2018-Central Excise (N.T) - (05/12/2018) - CBIC hereby notifies Form B – 17 General Bond (with Surety/Security) to be executed by the Export Oriented Units /Units in the Electronic Hardware Technology Park/Software Technology Park/ Bio-Technology Park vide Notification No. 1/2018-Central Excise (N.T) Dated 5th December, 2018....
Read MoreNotification No. 23/2018-Central Excise - (05/12/2018) - Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003 vide Notification No. 23/2018-Central Excise Dated 5th December, 2018 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 23/2018-Cen...
Read MoreVijayanagar 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) -
Micromax Informatics Limited Vs Union of India (Bombay High Court ) -
Circular No. 1066/5/2018-CX - (26/06/2018) -
M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) -
Circular No. 1064/03/2018-CX - (26/02/2019) -
Hindustan Petroleum Corporation Limited Vs CCT (CESTAT Hyderabad) -
Principal commissioner of central tax Vs Pymen Cable (India) -
Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai) -