Excise Duty - Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified descriptions of services and bundled services. But before going on to Section 66F, let us un...
Excise Duty - The Parliament has passed the the Competition (Amendment) Bill, 2009 which is to replace the Competition (Amendment) Ordinance, 2009 and to further amend section 66 of the Competition Act, 2002. Rajya Sabha passed it today, while the Lok Sabha had already considered and passed it on 14th December, 2009....
Excise Duty - The government is likely to seek the Cabinet’s approval on amending the Competition Act 2002 to facilitate the winding up of the Monopolistic and Restrictive Trade Practices Commission before 2011. The Bill will essentially replace the ordinance issued in October this year. The ordinance was to allow winding up the MRTPC at the earliest...
Excise Duty - After a lull, the contentious provisions regarding mergers and acquisitions (M&A’s) of the amended Competition Act is back on the discussion table of the Ministry of Corporate Affairs (MCA). The Ministry is planning to hold a meeting with the new anti-monopoly watchdog the Competition Commission of India (CCI) and the stakeholders in th...
Goodyear India Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) - Cenvat Credit on Input or Capital Goods could not be denied merely for showing tubes and flaps separately in invoices. Moreover, tubes and flaps were used in the manufacture of the tyres and as such qualify to be “inputs” given the definition given under Rule 2(k) of CCR, 2004....
FCI OEN Connectors Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) - CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same....
MMTC Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) - CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too....
Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad) - Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad) Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad recently dealt with a crucial question regarding service tax liability in the case of Dhariwal Industries Ltd. vs. C.C.E. & C. – Ana...
Alfa Laval (India) Limited Vs Commissioner of Central Excise (CESTAT Mumbai) - CESTAT Mumbai held that demand to be unsustainable as even though belatedly the appellant has availed option provided under rule 6 and reversed the relevant cenvat credit along with interest. Concluded that even post-clearance compliance of stipulations precluded denial of an entitlement available o...
Notification No. 43/2009-Service Tax - (02/12/2009) - Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax ( including non-levy thereof ), under section 66 of the Finance Act, 1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable serv...
Notification No. 33/2009 - Service Tax - (01/09/2009) - Notification No. 33/2009 - Service Tax Central Government hereby exempts the taxable service provided to any person in relation to transport of goods by rail, as referred to in sub-clause (zzzp) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon und...
Notification No. S.O.2394-Income Tax - (14/02/1989) - That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts showing their income and expenditure and balance-sheet showing its assets and liabilities with a copy of each of these documents to the Central Board of Direct Taxes, Ne...
Goodyear India Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) -
FCI OEN Connectors Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) -
MMTC Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -
Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad) -
Alfa Laval (India) Limited Vs Commissioner of Central Excise (CESTAT Mumbai) -
Interarch Building Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad) -
Yash Corporation Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad ) -
DCIT Vs Vrindavan Tubes Ltd (ITAT Delhi) -
Principal Commissioner of Central Excise & S. Tax Vs Ganga Carrier Private Limited (CESTAT Kolkata) -
SREI Infrastructure Finance Limited Vs Gujarat Hydrocarbons And Power SEZ Limited (NCLT Delhi) -