#CA Bimal Jain
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2,793 articlesCustom Duty
Custom Duty
Limitation period if application filed after a long time for persuasion of sanctioned refund claim
Custom Duty
Custom Duty
No Custom duty leviable on quantity of Burning loss
Excise Duty
Excise Duty
No appeal would lie before Supreme Court on factual findings of Tribunal
Excise Duty
Excise Duty
Rebate on Supply of aviation fuel to foreign going aircraft from fuelling Station registered as warehouse
Excise Duty
Excise Duty
Time spent in pursuing remedy before wrong forum is excludible in determining period of limitation
Service Tax
Service Tax
Contention that Assessee was service-recipient & not the provider cannot be termed as additional evidence
Service Tax
Service Tax
Service Tax on Hiring expatriate employees of Foreign Group Companies under a contract of employment
Service Tax
Service Tax
Services received by SEZ prior to commencement of authorized operations eligible for exemption/ refund
Excise Duty
Excise Duty
Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary
Excise Duty
Excise Duty
In condonation plea, Tribunal can only seek explanation of delay beyond due date of filing appeal
Service Tax
Service Tax
Parallel assessment for same transaction/ period / amount by different Jurisdictional Authority not permissible
Service Tax
Service Tax
Cenvat credit on Tower parts & Pre-fabricated buildings – CESTAT grants stay as demand was time barred
Service Tax
Service Tax
Time-limit of Section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service tax
Excise Duty
Excise Duty
