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Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
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Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
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Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
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Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
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Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
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Hero Honda Motors Ltd. (Assessee) is engaged in the business of manufacture of Motor Cycles. The Assessee availed Cenvat credit of mirror assembly, sari guard and tool kit (impugned goods) treating them as Inputs.
Bajrang Castings Private Limited (the Assessee) was engaged in manufacturing and sale of MS Ingots. During the course of searches, it was noted that the modus operandi of the Assessee was doubtful. It was alleged thatthe Assessee was availing Cenvat credit on the basis of Cenvatable invoicesfrom the registered dealers/ traders
Pushpak Steels Pvt. Ltd. (the Appellant) was manufacturer of goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The Appellant purchased an Electric Motor (impugned Capital Goods) from Crompton Greeves Ltd.under an invoice No. 357 dated January 9, 2003 on payment of Excise duty amounting to Rs. 1,32,280/-.
During the course of audit it was revealed that Krishna Cylinders (Assessee)has not paid Service tax during the period from April 1, 2006 to March 31, 2007 on outward Goods Transportation services. However, on being pointed out by the audit team, the Assessee paid the entire amount of Service tax along with applicable interest.
In the instant case, JP. Kenny Ltd. (the Appellant)availed Cenvat credit of Rs. 6,48,208/- on the invoices received prior to their Service tax registration and also availed Cenvat credit of Rs. 47,182/- on Housekeeping and Hotel services charges paid by them.
In the instant case, Ahluwalia Contracts (India) Ltd. (the Appellant) provided ‘Commercial or Industrial Construction service’ and ‘Construction of Complex service’ and availed the benefit of Notification No.1/2006-ST dated March 1, 2006 (the Abatement Notification) claiming abatement of 67%. Further, while availing of the Composition Scheme to pay Service tax under the Works
During the Departmental investigations, it was found that the Appellant had entered into the Service Agreement namely “Programme Acquisition and Service Agreement” and the Distribution Agreement with MSM Satellite Singapore Pvt. Ltd. (Foreign Entity).
Cipla Ltd.(the Appellant)imported Fermoterol Fumarate and filed a Bill of Entry dated March 31, 2010 for home consumption. The Appellant paid excess CVD at 10% instead of effective rate of 4% in terms of unconditional exemption Notification No. 4/2006-CE dated March 1, 2006 (the Notification) and therefore filed a refund claim Rs. 1,33,779/- towards the excess paid duty.
Mahindra and Mahindra Ltd. (the Appellant) was engaged in the manufacture of motor vehicle parts falling under Chapter Headings 84 and 87 of the Central Excise Tariff Act, 1985. The Appellant availed Cenvat credit on inputs as well as input services used in or in relation to the manufacture of their final products.
Since there was no evidence of higher value of contemporaneous import from same sources and no allegation of mis-declaration of impugned goods, declared value cannot be enhanced merely on the basis of NIDB data. In the present case, Rule 9 of the Valuation Rules cannot be invoked.
