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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Applicability Of Service tax on Liquidated Damages    *    Goods and GST Bill passed    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT
Case Laws
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Central Excise - Case Laws

Showing 101 to 120 of 60724 Records

  • 2016 (8) TMI 660 - CESTAT NEW DELHI

    M/s. Mahendra Steel Industries Versus CCE & ST, Jaipur

    Clandestine removal of goods - shortage found of finished goods during physical verification - Held that - there is no other corroboration regarding clandestine manufacture or clearance or transportation of goods or receipt of sale proceeds. While su... ... ...

  • 2016 (8) TMI 659 - CESTAT NEW DELHI

    M/s Magnum Iron & Steel Pvt. Ltd. Versus CCE & ST, Gwalior

    Cenvat credit - availment of second 50 of credit on various capital goods - non-maintainance of proper records and non-production of relevant documents in support of these credits - Held that - it was admitted in the show cause notice itself out of 1... ... ...

  • 2016 (8) TMI 626 - CESTAT CHANDIGARH

    C.C.E., Delhi-III Versus Anant Raj Hindustan Ltd.

    Cenvat credit - inputs work in progress and finished goods lying in stock under Notification No. 15/2009 dated 07.07.2009 by making the payment of duty at the rate of 8 - Held that - it is found that in this case, the Notification No. 15/2009 ibid ca... ... ...

  • 2016 (8) TMI 625 - CESTAT NEW DELHI

    Commissioner Customs & Central Excise, Raipur Versus M/s. Shree Bajrang Mettalics & Power Ltd.

    Exemption Notification No. 42/2001 CE(NT) dated 26/6/001 read with notification no. 43/2001-CE (NT) dated 26/6/2001 - benefit of availment - respondent has not supplied the goods directly to SEZ Unit but has supplied the same to M/s. Shree Bajrang Al... ... ...

  • 2016 (8) TMI 624 - CESTAT NEW DELHI

    C.C.E. Raipur Versus M/s. Godawary Power & Ispat Ltd.

    8 /10 reversal of Cenvat Credit - value of electricity - provision of Rule 6(3)(b) - assessee had reversed Cenvat Credit on duty involved in respect of inputs used in the generation of electricity and the lower appellate authority granted relief to t... ... ...

  • 2016 (8) TMI 623 - CESTAT CHANDIGARH

    M/s. Bansal Generations Ltd. Versus CCE, Chandigarh

    Period of limitation - Whether the show cause notice is barred by limitation or not - show cause notice issued by invoking the extended period of limitation and only defence taken by the appellant that due to inadvertent mistake, they could not rever... ... ...

  • 2016 (8) TMI 622 - CESTAT NEW DELHI

    C.C.E. Jaipur Versus M/s. Ahlcon Parenterals (India) Ltd.

    Valuation - physician samples meant to be distributed free of cost - cleared by adopting assessable value based upon the costing structure but the Revenue opined on the basis of the pro rata cost of the regular samples - Held that - in view of the fo... ... ...

  • 2016 (8) TMI 621 - CESTAT NEW DELHI

    M/s Rason Auto Products Versus CCE & ST, Raipur

    Confiscation in lieu of redemption fine and imposition of penalty - Rule 25 of the Central Excise Rules, 2002 - Seizure of branded, packed automobile parts - appellants were buying various auto parts from different places, affixed their brand and MRP... ... ...

  • 2016 (8) TMI 620 - CESTAT NEW DELHI

    M/s Magnum Steels Ltd. Versus CCE & ST, Gwalior

    Cenvat credit - availment of second 50 of credit on various capital goods - non-maintainance of proper records and non-production of relevant documents in support of these credits - Held that - out of 242 invoices, 210 original documents were produce... ... ...

  • 2016 (8) TMI 619 - CESTAT NEW DELHI

    M/s Hindustan Zinc Ltd. Versus CCE & ST, Udaipur

    Cenvat credit - rock bolt used as support for the mining walls - appellants are engaged in the manufacture and clearance of dutiable zinc/lead ore concentrates - cleared to their own smelters for further manufacture of metals - Held that - considerin... ... ...

  • 2016 (8) TMI 618 - CESTAT NEW DELHI

    CC&CE, Raipur Versus M/s Vimla Infrastructure (India) Pvt. Ltd.

    Cenvat credit - sleepers, RLS Rails used for construction of railway sidings, which were further used for providing the services - Held that - in the light of the declaration of law by the Gujarat High Court in the case of Mudra Ports & Special E... ... ...

  • 2016 (8) TMI 617 - CESTAT NEW DELHI

    M/s Hindustan Zinc Ltd. Versus CE & ST, Udaipur

    Invokation of extended period of limitation - Cenvat credit - Service tax paid for repair and maintenance of tailing dam road at the mines area - appellant have created tailing dam facility for proper disposal of hazardous waste known as Tailing - He... ... ...

  • 2016 (8) TMI 593 - CESTAT NEW DELHI

    M/s. Mangalam Cement Ltd. Versus CCE, Jaipur

    Cenvat credit - explosives and welding electrodes used by the assessee in their captive mines - Held that - the issue is no more res integra and stands settled by the Hon ble Supreme Court in the case of Vikram Cement 2006 (1) TMI 130 - SUPREME COURT... ... ...

  • 2016 (8) TMI 588 - CESTAT AHMEDABAD

    M/s Amul Crankshaft Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Rajkot

    Whether the Appellants are eligible to pay duty by debitting CENVAT Credit account on the waste and scrap generated during the course of job work - Held that - I do not find substance in the contention of the Revenue that the Appellant cannot utilize... ... ...

  • 2016 (8) TMI 587 - CESTAT AHMEDABAD

    M/s Pigeon Textiles Versus Commissioner, C. Ex. & S. Tax, Surat-I

    Rectification of mistake and condonation of delay - 688 days - application filed after six months from the date of order of the Tribunal - Held that - as per Section 35C of CEA, 1944, it is clear that the application seeking rectification of mistake ... ... ...

  • 2016 (8) TMI 586 - CESTAT NEW DELHI

    M/s. Piramal Enterprises Ltd. Versus CCE & ST, Indore

    Cenvat credit - import of raw materials - appellant s present name not mentioned in bills of entry - Held that - it is clear that at the time of import, the bills were filed in the name of the company as existing at that time. The change of names hav... ... ...

  • 2016 (8) TMI 585 - CESTAT CHANDIGARH

    CCE, Delhi - III Versus Honeywell International India Pvt. Ltd.

    Cenvat credit - construction services for the period prior to 01.04.2011 - Held that - on examining the definition of input services under Rule 2(l) of the Cenvat Credit Rules, 2004, it is found that the activity of construction is covered under sett... ... ...

  • 2016 (8) TMI 584 - CESTAT NEW DELHI

    M/s. Shree Cement Ltd. Versus CCE & ST, Jaipur-I

    Cenvat credit - Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project - Held that - it is clear that the said consultancy is in connection with the business of the appellant. The interpretation of the ld. Commis... ... ...

  • 2016 (8) TMI 583 - CESTAT HYDERABAD

    M/s Lotus Wireless Technologies Versus The Commissioner, C&C. E, Visakhapatnam

    Cenvat credit - Import of goods through carrier - Credit took on Courier Bills of Entry which were mere photocopies - appellant ought to have filed the normal Bill of Entry and only such documents can be used for taking credit - Held that - the appel... ... ...

  • 2016 (8) TMI 582 - CESTAT ALLAHABAD

    M/s Kothari Products Limited Versus C.C.E. Kanpur

    Entitlement of interest on refund - from 13/3/02 (being the date when 3 months ended from the date of application) up to 13/7/04 - refund claim was allowed and disbursed on 13/7/04 - Held that - the impugned order is hit by the doctrine of merger . T... ... ...

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