2018 (5) TMI 1432
Failure to produce the books of account and audit report u/s 44AB - penalty proceedings u/s 271B - Held that - P & L A/c filed by the assessee with return indicates that he was liable to get his books of account audited u/s 44AB - assessee deliberately did not get his books of account audited - the contentions of the assessee that since no books of account have been prepared, therefore could not be audited is not accepted - hence assessee is ....... + More
2018 (5) TMI 1431
Penalty under Section 271(1)(c) - concealment of income or furnishing of inaccurate particulars of income - Held that - The learned CIT(A) is directed to consider the additional ground and pass appropriate order on the ground after giving the assessee an opportunity of being heard - deciding only part of the appeal leads to multiplication of proceedings at different levels and forums which is not desirable - appeal stand allowed for statistical p....... + More
2018 (5) TMI 1430
Stay on the disputed demand - disallowance of interest expenditure - due to subsequent amendment made by the state government to the scheme of trifurcation of Maharashtra State Electricity Board, the loan liability corresponding to the impugned disallowance of interest has been taken over by the State Government from the assessee with retrospective effect - thus claim for deduction of interest expenditure while calculating the final taxable incom....... + More
2018 (5) TMI 1429
Valuation of imported goods - old and used second hand Krupp Hydraulic Truck Mobile Crane - enhancement of value based on the printout taken from website contending for the similar machine - Held that - except the discrepancy pointed out by the Customs Authority all other information is tallying with invoice such as make model, country, year of manufacturing etc. Therefore, the certificate cannot be brushed aside straight away. However from such ....... + More
2018 (5) TMI 1428
Condonation of delay in filing appeal - relevant date - time limitation - Section 128 of the Customs Act, 1962 - Held that - The appeals for the purpose of Section 128 ibid should have been filed within a period of 60 days from the date of payment of duty in respect of these cases. There is also a further condonable period of 30 days provided in that section - it appears prima facie that all these eight appeals had been filed before the Commissio....... + More
2018 (5) TMI 1427
Condonation of delay in filing appeal - power of Commissioner(Appeals) to condone delay - Section 128 of customs Act, 1962 - Held that - Commissioner(Appeals) does not have the power to condone the delay beyond 30 days and in the present case, the appellant was seeking condonation of 66 days of additional delay which was not within his power to condone - Hon ble Apex Court in the case of Singh Enterprises Vs. CCE 2007 (12) TMI 11 - SUPREME COURT ....... + More
2018 (5) TMI 1426
Order of Prohibition - Prohibition on CHA from operation as Customs Broker within the jurisdiction of Bangalore Customs - appellant was found to have filed the export documents With Customs authorities in respect of some of the fraudulent export - Held that - since certain violations of CBLR 2013 are evident on the part of the appellant and hence we do not think it is necessary to interfere with the prohibition order impugned in the present proce....... + More
2018 (5) TMI 1422
Classification of services - Works Contract Services or Erection, Commissioning or Installation Service? - certain contracts executed by the appellant for M/s Hindustan Petroleum Corporation - the Department was of the view that the activity carried out is in the nature of installation of tanks, pumps and related jobs - Held that - the appellant has claimed that the activities are covered under the definition of Works Contract Services . Further ....... + More
2018 (5) TMI 1421
CENVAT credit - input services - Maintenance and Repair Service - On line Information - Commercial Training or Coaching Service - Scientific and Technical Consultancy Service - Erection, Commissioning and Installation Service - Consultancy Services - Held that - the Revenue has not brought on record any ground to allege that the credit availed is in respect of ineligible input services. In the absence of any such ground, the CENVAT credit availed....... + More
2018 (5) TMI 1420
Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - Held that - The facts of the present case reveal that the appellant has supplied machinery on hire along with the operators. The customer is free to make use of the equipment along with the operator for activities as per necessity - It is further evident from the record of the case that the appella....... + More
2018 (5) TMI 1419
CENVAT credit - input services used for providing taxable services as well as trading activity - Rule 6 (2) of Cenvat Credit Rules, 2004 - Held that - Tribunal in case of Commissioner of Service Tax, Delhi vs. Machine Tools India Pvt. Ltd. 2017 (8) TMI 833 - CESTAT NEW DELHI has held that on the trading activity which was not even considered even as exempted service prior to 01/04/2011, no Cenvat credit is available on any input service attributa....... + More
2018 (5) TMI 1418
Penalty - Liability of service tax - incentive received for use of AMADEUS systems - Held that - taking note of the fact that the said issue was under litigation before Tribunal, the appellant was under bonafide belief that they are not liable to pay service tax - penalties do not sustain. - Penalty - Liability of Service Tax - remuneration / commission received from insurance companies - Held that - taking into consideration that the issue being....... + More
2018 (5) TMI 1417
Demand of service tax - referral services provided to foreign universities/colleges and banks - period post 01.07.2012 - Place of Provision Rules - export of services - case of appellant is that the appellant is not intermediary, therefore, they are not liable to pay service tax post 01.07.2012 - extended period of limitation. - Whether the appellant is intermediary in terms of Rule 2(f) of POPS Rules, 2012 or not? - Held that - As the appellant ....... + More
2018 (5) TMI 1416
CENVAT credit - Carbon Black Feed Stock (CBFS) - Department was of the view that the appellants are not eligible for credit on CBFS which is used for generation of electricity which is wheeled out - Held that - The process of manufacture has been explained. Undeniably, CBFS is an input used for manufacture of Carbon Black. It cannot be said that appellant has procured CBFS for generation of electricity. Appellants have registered for manufacture ....... + More
2018 (5) TMI 1415
Refund of unutilized CENVAT credit - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - rejection on the ground that the application for refund of CENVAT credit was submitted after expiry of one year from the relevant date under Section 11B of CEA - Held that - the Commissioner (Appeals) has rightly relied upon the decision of the GTN Engineering (I) Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has ....... + More
2018 (5) TMI 1414
Refund claim - time limitation - relevant date for the purpose of computation of one year in the case of export of service in terms of Section 11B - Held that - Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , after hearing of the party, has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CE....... + More
2018 (5) TMI 1413
Refund of unutilized CENVAT credit - denial on the ground of time bar as well as on lack of nexus in regard to certain services - Held that - as far as rejection of refund on time bar is concerned, by following the Larger Bench decision in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , where it has been held that relevant date of one year for the purpose of time limit for consideration of ....... + More
2018 (5) TMI 1412
Clandestine removal - M.S. Ingots - whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of ₹ 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the appellant? - Held that - In the impugned order nowhere it has been discussed as to how the demand of duty of ₹ 2,56,803/- ....... + More
2018 (5) TMI 1411
Refund of Central Excise Duty - rejection on the ground that they have failed to provide the necessary documents and information as ordered by the Commissioner (Appeals) in his order dated 12/09/2017 - Held that - only on the ground that the appellant has not provided the necessary documents, as ordered by the Commissioner (Appeals) in his various orders on the refund claims filed by the appellant, the appeal before Commissioner (Appeals) got rej....... + More
2018 (5) TMI 1410
SSI Exemption - use of brand name - Case of the department is that the appellant is manufacturing branded goods with the brand of Rastogi brand which belongs to some other firm - Held that - the goods manufactured and seized under the panchnama dated 09/10/2013 as well as the various invoices issued by the appellant for supply of goods to M/s Rastogi Steel Furnishers, Jaipur does not have mention of any brand on them - the department has not put ....... + More
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