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Articles By: Bimal jain |
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Time-limit of Section 11B of the Central Excise Act, 1944 doesn’t apply to refund of wrongly paid Service tax
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By: - Bimal jain
Dated:
January 1, 2015
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The provision of valuation under Section 4A of the Central Excise Act, 1944 would not be applicable on the goods, not intended for retail sale
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By: - Bimal jain
Dated:
December 30, 2014
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Board’s Circulars have prospective effect only and not retrospective effect
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By: - Bimal jain
Dated:
December 27, 2014
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If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also
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By: - Bimal jain
Dated:
December 25, 2014
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Like the Central Excise, applications for rectification of mistakes before Tribunal are maintainable under Service tax as well
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By: - Bimal jain
Dated:
December 25, 2014
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Where all the factual facts are available on the records, the Tribunal couldn’t remand back the case
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By: - Bimal jain
Dated:
December 22, 2014
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The Commissioner (Appeals) has no option to adjudicate maintainability of appeal when the Hon’ble High Court dismissed the Writ Petition filed on the ground that alternate remedy is available
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By: - Bimal jain
Dated:
December 20, 2014
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Extended period is not invocable, when penalties were waived off on the ground of interpretational issue being involved
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By: - Bimal jain
Dated:
December 18, 2014
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Cenvat credit on Outdoor Catering services used in relation to business activities continues to be an eligible Input service even after amendment in the definition of ‘Input services’ w.e.f April 1, 2011
1 Comment
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By: - Bimal jain
Dated:
December 17, 2014
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Service Tax Dept can also conduct Service Tax Audit along with CA or CMA – CBEC clarifies
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By: - Bimal jain
Dated:
December 12, 2014
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Principal Manufacturer is entitled to avail Cenvat credit of duty paid by job worker on intermediate goods, who choose to pay duty instead of availing exemption
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By: - Bimal jain
Dated:
December 11, 2014
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Adjustment of excess Service tax paid, against tax payable in following months cannot be denied merely on the grounds of non-compliance of procedure
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By: - Bimal jain
Dated:
December 10, 2014
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Any Stay Order passed by the Tribunal, if is in force beyond August 7, 2014, shall continue till disposal of appeals – No need for filing application for extension
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By: - Bimal jain
Dated:
December 8, 2014
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Tribunal has no inherent power to put a condition for depositing an amount for adjudicating the case afresh
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By: - Bimal jain
Dated:
December 6, 2014
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Value of materials not includible in the value of services where the Agreement quantifies the value of materials separately from the value of services rendered
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By: - Bimal jain
Dated:
December 5, 2014
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Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity and accordingly whatever tax has been paid by Assessee on Inward Transportation service is entitled for Input Service credit
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By: - Bimal jain
Dated:
December 4, 2014
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Ignoring judicial discipline and recording conclusions diametrically contrary to judgment of the Tribunal is either illustrative of gross incompetence or clear irresponsible conduct - Revenue to pay litigation costs
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By: - Bimal jain
Dated:
November 29, 2014
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Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exported
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By: - Bimal jain
Dated:
November 29, 2014
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No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service rendered
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By: - Bimal jain
Dated:
November 29, 2014
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Department cannot adjust unconfirmed demand against refund payable to the Assessee
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By: - Bimal jain
Dated:
November 28, 2014
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