• Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of...

  Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of the CENVAT Credit Rules, 2004, the Tribunal emphasized the importance of accurately reflecting th... ...

• CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit...

  CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual manufacturer/job worker - The Tribunal conclud... ...

• SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming...

  SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had its own separate existence with d... ...

• Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics,"...

  Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded... ...

• Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding -...

  Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding - The courts upheld the conviction based on evidence that the appellants' products were misbranded... ...

• Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of...

  Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of the corporate veil - The High c... ...

• Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2024

  SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 25th April, 2024 SECURITIES AND EXCHANGE BOARD OF INDIA (ALTERNATIVE INVESTMENT FUNDS) (SECOND AMENDMENT) REGULATIONS, 2024 No. SEBI/LAD... ...

• 2024 (4) TMI 1045 - CESTAT NEW DELHI

  Request for conversion of free Shipping Bills into Drawback Shipping Bills rejected - long lapsed period between exports (1998) and the request for conversion (2007) - section 149 of Customs Act, 1962... ...

• 2024 (4) TMI 1044 - CESTAT KOLKATA

  Provisional release of the goods allowed - SCN not issued within time limitation - seizure of goods under Section 110 (2) of the Customs Act, 1962 - HELD THAT:- As per Section 110 (2), the adjudicatin... ...

• 2024 (4) TMI 1043 - CESTAT MUMBAI

  100% EOU - Validity of EPCG Licenses - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - Duty liability u/s 28 - interest - export promotion capital goods (EPCG) ... ...

• 2024 (4) TMI 1040 - CESTAT CHENNAI

  Payment through CENVAT credit not accepted - supporting documents furnished were also not referred - HELD THAT:- There are no doubts as to the availability of CENVAT credit in the books of the appella... ...

• 2024 (4) TMI 1039 - CESTAT KOLKATA

  Interest on delayed refund - deposit of whole amount of service tax demanded, under protest - HELD THAT:- Admittedly, in this case, the appellant has made the pre-deposit of whole of the demand of ser... ...

• 2024 (4) TMI 1037 - CESTAT KOLKATA

  Denial of irregularly availed CENVAT Credit - allegation on the ground that there was no manufacturing facility in factory premises and appellant was engaged only in paper transactions - cross-examina... ...

• 2024 (4) TMI 1036 - CESTAT CHENNAI

  Exemption for captive consumption - benefit of exemption N/N. 67/95 dated 16.3.1995 - Rectified Spirit - excisable goods or not - covered by the term final product or not - HELD THAT:- This Bench has ... ...

• Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961

  Circular No. 7/2024 F. No. 173/25/2024-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25 April, 2024 Sub: - reg. On consideration of... ...

• Export of 2,000 MT of White Onion under Code 0703 10 19

  Government of India Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Notification No. 09/2024-25 New Delhi, Dated: 25 th April, 2024 Subject : . S.O. (E) - The Cen... ...

• Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained...

  Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority fai... ...

• Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of...

  Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was ... ...

• Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of...

  Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the... ...

• Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution...

  Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the In... ...

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