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Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
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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Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
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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...
Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
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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Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
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...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
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In the instant case, in the earlier round of proceedings, the Hon’ble CESTAT, Mumbai remanded the matter by an order dated August 11, 2009 and in remand proceedings, the First Appellate Authority enhanced the penalty imposed on John Deere Equipment Pvt. Ltd. (the Appellant) without issuing any Show Cause Notice.
eturned goods have to be treated as Inputs and the Assessee having shown the issuance of the said Inputs from their RG-1 are deemed to have manufactured final product – Reversal of Cenvat credit cannot be sought
C K P Mandal (the Appellant) is a Charitable Trust. It has two halls which are given on hire for various functions. On hire charges, the Appellant was paying Service tax under the category of Mandap keeper. The Appellant also received donations from caterers and decorators for permitting them to use the halls.
The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted against the Petitioner or in business premises of the Petitioner, held that: Audit of service recipient, SIPL is not relevant and the Petitioner was never put to notice before March 1, 2013;
The sub-clause (v) of Section 65(12) of the Finance Act, 1994 (the Finance Act) providing the definition of ‘Banking and Other Financial services’ was amended vide the Finance Act, 2007 (effective from June 1, 2007) by deletion of the expression ‘but does not include cash management’.
Nilkamal Ltd. (the Appellant) was engaged in the manufacture of excisable goods and for the manufacture of these goods, they had purchased some moulds as Capital Goods. Upon receipt of the said moulds in the factory, the Appellant availed 50% of the eligible Cenvat credit on the moulds as Capital Goods and the moulds were put to use for some time in the factory for further manufacturing of excisable goods.
Epson India Pvt. Ltd.(the Assessee) imported Inkjet printer with printer software and ink cartridges (impugned goods) under a single Bill of Entry No. 618553 dated April 21, 2004 by classifying them under separate chapter headings and claimed concessional rate of duty
Navshiv Retails Pvt. Ltd. (the Assessee) imported branded mobile phones (impugned goods) for which Customs clearance was sought. During examination, it was found by the Department that International Mobile Equipment Identification (IMEI) number of impugned goods
The Hon’ble CESTAT, Mumbai relied upon the judgment of the Hon’ble High Court in the case of Nelco Ltd. [(2002) 144 E.L.T. 56 (Bom.)] which was further affirmed by the Hon’ble Apex Court in [(2002) 144 E.L.T. A104 (S.C.)], holding that in case of remand matter, the Department was not entitled to hold on to the amount deposited by the Assessee during the course of investigation as pre-deposit.
Jagatjit Industries Ltd. (the Appellant) was the job worker of Glaxo Smith Kline Consumer Health Care Ltd (Glaxo) and availed Cenvat credit of duty paid by Glaxo, the Principal manufacturer. The Appellant was clearing their final product manufactured on job work basis on payment of duty by utilizing Cenvat credit availed by them.
