CA Urvashi Porwal - Page 11

SSI Exemption available to job worker on goods manufactured under Brand name of Principal manufacturer – SC

M/s. Vir Rubber Products P. Ltd. Vs Commissioner of Central Excise (Supreme Court of India)

In the case of M/s. Vir Rubber Products P. Ltd. Vs. Commissioner of Central Excise Hon’ble SC held that for claiming SSI exemption under Central Excise law, the value of clearances made on account of job work under the brand name of principal manufacturer should not be included...

Read More

Mentioning Correct provisions of law in SCN mandatory for invoking any charge against assessee – HC

The Commissioner of Central Excise Vs M/s. Super Spinning Mills Ltd. (Madras High Court)

In the case of The Commissioner of Central Excise Vs. M/s. Super Spinning Mills Ltd., it was held that non-mentioning of Section 72 of the Customs Act, 1962 along with Section 28 of the Customs Act, 1962 would render the Show-Cause Notice outside the purview of Section 72. ...

Read More

Trade discount quantified subsequent to clearance is an admissible deduction from transaction value – HC

M/s Shyam Steel Industries & Anr. Vs Deputy Commissioner of Central Excise and Service Tax & Ors. (Calcutta High Court)

In the case of M/s Shyam Steel Industries & Anr. Vs. Deputy Commissioner of Central Excise and Service Tax & Ors, it was held by Calcutta High Court that discount of any type made known prior to the clearance of the goods but quantified subsequently...

Read More

Mere Remanding back the case by Tribunal without going into Merits not sufficient

M/s. Thirumurugan Enterprises Vs The Customs, Excise & Service Tax Appellate Tribunal, Chennai (Madras High Court)

In the case of M/s.Thirumurugan Enterprises Vs The Customs, Excise & Service Tax Appellate Tribunal, Chennai, the Hon’ble Madras High Court held that remanding back the case by Tribunal, without going into merits and asking the adjudicating authority to re-adjudicate the matter will not suffice....

Read More

No penalty for mere technical or venial breach of Law: HC

M/s. Novel Digital Electronics Vs The Commissioner Customs (Imports) (Madras High Court)

In the case of M/s.Novel Digital Electronics Vs The Commissioner Customs (Imports), it was held by Madras High Court that penalty will ordinarily be imposed in cases where the party acts deliberately in defiance of law, or is guilty of contumacious or dishonest conduct...

Read More

Prior to Year 2006 Assessee can claim credit for service tax paid even if he has not provided any output service- HC

The Commissioner of Central Excise Vs M/s. Essel Propack Ltd. (Bombay High Court at Goa)

In the case of The Commissioner of Central Excise V/s. M/s. Essel Propack Ltd., it was held that prior to year 2006, the Explanation to Rule 2(p) of the CENVAT credit Rules would be applicable. On plain reading of the said explanation, as it is not disputed that the respondents are paying service tax...

Read More

Browse All Categories

CA, CS, CMA (5,692)
Company Law (7,673)
Custom Duty (8,724)
DGFT (4,627)
Excise Duty (4,527)
Fema / RBI (4,815)
Finance (5,184)
Income Tax (38,465)
SEBI (4,133)
Service Tax (3,782)

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930