#CA Bimal Jain
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2,793 articlesCustom Duty
Custom Duty
Non refund of pre-deposit for long period without reason is harassment
Excise Duty
Excise Duty
Dismissal of appeal for non-compliance of pre-deposit condition
Excise Duty
Excise Duty
Once Rebate claim is cancelled, EOU entitled to take re-credit in Cenvat Credit Account
Excise Duty
Excise Duty
Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing Refund application
Service Tax
Service Tax
Computerized invoices downloaded through internet are eligible documents for claiming Service tax Refund
Service Tax
Service Tax
Non-Authorised service station not liable to pay Service tax on Maintenance or Repair of any ‘part’ of motor vehicle
Service Tax
Service Tax
Sum paid as a pure agent of service recipient not includible in value of services
Goods and Services Tax
Goods and Services Tax
Insurance premium on Hire purchase transaction forms part of 'Sale'
Goods and Services Tax
Goods and Services Tax
SC upholds levy of Sales tax on processing / supplying of photographs
Custom Duty
Custom Duty
Date of presentation of Bill of Entry is relevant for determining rate of duty
Excise Duty
Excise Duty
Cenvat credit cannot be denied on Inputs forming ‘parts’ of final product
Excise Duty
Excise Duty
Demand cannot be confirmed merely based on statement of witness
Excise Duty
Excise Duty
Removal of Capital Goods after putting to use not amount to removal
Service Tax
Service Tax
