Home Highlights September 2014 Year 2014 This

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1. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

2. Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

3. The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

4. Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

5. Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the...

6. Input tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had...

7. CENVAT credit - fake invoices - non-existent dealers - In fact when the goods were procured by the assessee, the dealer was registered with the department - credit allowed - AT

8. Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of...

9. Input Tax Credit (denied retrospectively) - denial on account of cancellation of the VAT registration of the dealers (who have effected sale of the goods to these...

10. CENVAT Credit - duty paying invoices - While holding that credit of Service Tax cannot be availed just because M/s IGSSTPL had raised a debit note on the appellants...

11. Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

12. Whether the confessional statement of the appellant given to the Customs officers u/s 108 of the Customs Act, 1962 though retracted at a later stage, is admissible in...

13. CENVAT Credit - business support services - taxable service provided or not - invoices were issued without specifying the actual nature of services provided by the...

14. CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be...

15. Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be...