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DOMAIN NAME IS ALSO A TRADE MARK - Article Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - Tri Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - Tri Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section 65(105)(zzzn) of the Finance Act, 1994. - Tri Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994 with retrospective effect from 01/07/2003. - Tri Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - Tri Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported was the talcum powder simpliciter, of course in packed condition. - HC Expenditure owing to distribution of gifts to members/staff - expenditure allowed - Tri Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - Tri Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - Tri Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for accommodation entry - no addition - Tri Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - Tri TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - Tri Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT - Notice bad in law - Tri Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri    Left Stop Right
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Central Excise
Showing 1 to 15 of 47006 Records

    2013 (6) TMI 443 - ALLAHABAD HIGH COURT

    Commissioner, Central Excise Versus M/S Kisan Sahakari Chini Mills Ltd.

    Duty on bagasse - wastage - held that:- It has been settled by the Division Bench of this Court in Balrampur Chini Mills Ltd. vs. Union of India and others [2013 (6) TMI 116 - HIGH COURT OF ALLAHABAD] by order dated 18.05.2012 that bagasse is a wast ......

    2013 (6) TMI 442 - CESTAT AHMEDABAD

    Schott Glass India Pvt. Ltd. Versus CCE Vadodara

    Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Held that:- strong force in the contentions raised by the appellant that division Bench of the Tribunal in the case of Balrampur Chini Mills Ltd (2012 ......

    2013 (6) TMI 441 - CESTAT AHMEDABAD

    Shri Khatu Shyam Industries and others Versus CCE Vapi

    Excess stock of stock found during search and seizure - raw material, finished goods and scrap - confiscation - redemption fine - Penalty - Held that:- there being no dispute as to finished goods and scrap being present in the factory premises unacco ......

    2013 (6) TMI 440 - CESTAT AHMEDABAD

    CCE Surat Versus Gujarat Reclaim & Rubber Products Ltd.

    CENVAT Credit - Export - Refund - Service Tax paid on Clearing & Forwarding charges (CHA charges) for export. - place of removal - Held that:- the ground of appeal raised by the Department are incorrect in as much as a series of judgments of the Trib ......

    2013 (6) TMI 439 - CESTAT NEW DELHI

    M/s. Hindustan Zinc Ltd. Versus CCE, Jaipur

    Cenvat / Modvat Credit - denial of credit for non-filing of 57F declaration - Held that:- there is no dispute about submissions of duty paying documents to the Revenue along with the returns filed by the appellants. The Revenue is also unable to fin ......

    2013 (6) TMI 436 - GUJARAT HIGH COURT

    COMMISSIONER OF C. EX. & CUSTOMS VERSUS RADHA MADHAV CO. LTD.

    Maintainability of appeal - Clandestine removal and undervaluation - appeal by revenue against judgment taken in RADHA MADHAV CORPORATION LTD. Versus COMMISSIONER OF C. EX., DAMAN [2013 (6) TMI 395 - CESTAT, AHMEDABAD] - Held that:- Since the assesse ......

    2013 (6) TMI 413 - GUJARAT HIGH COURT

    COMMISSIONER OF C. EX., CUS. & SERVICE TAX Versus V. V. F. LTD.

    Penalty u/s 11AC - no allegation with supporting evidence regarding suppression of facts, misdeclaration, fraud or collusion, etc. - Held that:- Tribunal was perfectly justified in observing that even in the show cause notice there were no allegati ......

    2013 (6) TMI 412 - CESTAT AHMEDABAD

    M/s. USV Ltd. Versus CCE Daman

    MRP Based valuation - section 4A - stay - formulations/ medicines - period of limitation - held that:- as the appellant is required to print the retail sale price on the product under the DPCO. At the same time, we find that the regulation 15 of the ......

    2013 (6) TMI 411 - CESTAT AHMEDABAD

    PRINT-N-PACK PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD

    Classification of the product Sugar Cone placed in Aluminium foil cone - manufacturing sugar cones for filling the ice-cream - Held that:- The aluminium foil cone when cleared separately, are undisputedly are being classified by the appellant unde ......

    2013 (6) TMI 396 - CESTAT AHMEDABAD

    M/s. Mangalam Drugs & Organics Limited Versus Shri S. J. Vyas, Advocate

    Cenvat Credit - Input services - service of C & F agent - post removal activity - Held that:- Whether we consider the services as of C & F Agent or Commission agent, according to the decision of the Tribunal in the case of Lanco Industries Limited [ ......

    2013 (6) TMI 395 - CESTAT, AHMEDABAD

    RADHA MADHAV CORPORATION LTD. Versus COMMISSIONER OF C. EX., DAMAN

    Clandestine removal and under-valuation of goods - Demand based on statement - corroborative evidence - Majority Decision - Cleaner of films/sheets in the guise of Lay Flat Tubing (LFT) - Held that:- The impugned order of demand has relied upon the ......

    2013 (6) TMI 394 - CESTAT BANGALORE

    M/s ANDHRA CEMENT LTD VERSUS CCE, GUNTUR

    Cenvat Credit - Input Services - GTA - Outward transportation - Held that:- . The expression "up to the place of removal" has a clear and absolute meaning beyond the pale of doubt. In the present case, the final product was cleared from the place of ......

    2013 (6) TMI 393 - CESTAT BANGALORE

    M/s Agarwal Steel Structures India Pvt. Ltd. Versus Commissioner of Central Excise, Hyderabad

    Requirement to make pre-deposit equal to 50% - Appeal was dismissed for non deposit - Cenvat Credit - MS Angles, Channels and H.R. Plates - Extended period of limitation - Held that:- Commissioner (Appeals) to dispose of the assessee’s appeal (filed ......

    2013 (6) TMI 392 - CESTAT AHMEDABAD

    COMMISSIONER OF CENTRAL EXCISE, SURAT-II VERSUS M/s HIKAL LTD

    Refund of excess duty paid - unjust enrichment - Held that:- It is undisputed that the respondent is not liable to pay 4% SAD on the clearances of the goods to DTA on which VAT/CST is levied. On being pointed out, the respondent informed the purchase ......

    2013 (6) TMI 391 - CESTAT NEW DELHI

    M/s. Capston Rubber (India) Versus CCE, Kanpur

    SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed for the year 2003-2004 on 14.4.2004 - Held that:- appellants have declared the value of dutiable as also exempted final product, total of which exceed ......

   
 
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