Home Highlights July 2018 Year 2018 This

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1. Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency -...

2. In the present case, eligibility to benefit of the notification is not in dispute and therefore the strict interpretation of the notification is not to be followed...

3. Benefit of Concessional rate of tax - supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to...

4. Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

5. Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

6. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

7. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

8. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

9. Interpretation of exemption notification - Even if there is a doubt, which was even accepted by the assessee, it has to be strict interpretation and in case of doubt,...

10. Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's...

11. Refrain from imposition of penalty - classification of imported goods - colour data projectors - It is only when there is any ambiguity in the Exemption Notification,...

12. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

13. Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on...

14. Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an...

15. Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition...