#CA Bimal Jain
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2,793 articlesService Tax
Service Tax
Date of refund filed even though with wrong authority, has to be treated as relevant date
Excise Duty
Excise Duty
Amalgamated Company can avail Cenvat Credit lying in the books of Amalgamating Company
Custom Duty
Custom Duty
Recovery proceedings against assets of another unit of Group Companies is not permissible in absence of evidence that entire import was at instance of Group Companies
Company Law
Company Law
MCA issues Order for removal of difficulties related to appointment of auditors in Partly Government Companies
Excise Duty
Excise Duty
Once the adjudication order to pay duty is set aside, sums paid in pursuance of the said order, would be automatically refundable
Custom Duty
Custom Duty
Exporter not barred from seeking determination of Brand Rate of drawback even if he already applied at all India rates
Service Tax
Service Tax
Service provider can avail Cenvat credit on input services prior to Service tax registration
Excise Duty
Excise Duty
An assessee is entitled to refund of unutilized credit balance lying in his account on closure of his unit in absence of any bar
Service Tax
Service Tax
Input service credit is available to service receiver even when service provider had deposited the Service tax belatedly
Service Tax
Service Tax
Reimbursement expenses not includible in assessable value of services when bills are in the name of service recipient
Excise Duty
Excise Duty
Cenvat credit available on defective goods returned to factory and used in process of re-manufacture
Custom Duty
Custom Duty
Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities
Excise Duty
Excise Duty
Issuance of Show Cause Notice is mandatory prior to adjudication of demand
Goods and Services Tax
Goods and Services Tax
