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Central Excise - Case Laws

Showing 101 to 120 of 66053 Records

  • 2017 (9) TMI 620 - SUPREME COURT OF INDIA

    Chandpaklal Ramanlal Shah And Anr. Versus Reliance Industries Ltd.

    Evasion of duty - CENVAT credit - omission of Rule 56A - Held that - The ingredient of the offence is the evasion. The omission of a procedural rule for availing the credit cannot in any manner affect the said charge. The prosecution cannot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quash the charge merely on the ground of Rule 56A having ....... + More

  • 2017 (9) TMI 619 - SUPREME COURT

    Commissioner Service Tax Commissionerate Noida Versus M/s. Samsung India Electronics Pvt. Ltd.

    Condonation of delay - Refund claim - the decision in the case of Commissioner, Service Tax Commissionerate, Noida Versus M/s Samsung India Electronics Pvt. Ltd. 2017 (9) TMI 590 - ALLAHABAD HIGH COURT contested - Held that - Delay condoned - Leave granted........ + More

  • 2017 (9) TMI 618 - SUPREME COURT

    Commissioner of Central Excise, Chandigarh Versus M/s Nova Industries (P) Ltd Etc. Etc.

    SSI Exemption - Clubbing of clearances - Clandestine removal of goods - the decision in the case of M/s. Nova Industries (P) Ltd. Versus CCE- Chandigarh 2015 (5) TMI 99 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certified copy of the impugned order is allowed - Issue notice on the application for condonation of delay as well as in appeal........ + More

  • 2017 (9) TMI 617 - GUJARAT HIGH COURT

    Commissioner of Central Excise And Customs Versus M/s. Suresh Synthetics

    100 EOU - Deemed export - whether the CESTAT was right in reversing the judgment of the adjudicating authority by holding that respondent assessee who was 100 EOU unit was not required to pay duty on its domestic clearance against foreign exchange remittance? - Held that - In case of Maruti Cottex Limited 2004 (12) TMI 215 - CESTAT, BANGALORE , the Tribunal held that the clearances to DFRC holders and also to supplies against foreign exchange can....... + More

  • 2017 (9) TMI 616 - GUJARAT HIGH COURT

    Rolex Industries (Rolex Rings PVT. LTD. Versus Commissioner of Central Excise& Customs

    Benefit of N/N. 214/86 and N/N. 208/83 - denial on the ground that the procedure required to avail the benefit of notification not followed - Whether the CESTAT, Mumbai was correct in holding that the applicant is not eligible for the benefit of N/N. 208/83 and/or 214/86 as the case may be and the duty as confirmed is payable though the documentary evidence to prove the eligibility of exemption are available with the department? - Held that - the....... + More

  • 2017 (9) TMI 615 - CESTAT ALLAHABAD

    M/s Tirupati Structurals Limited Versus CCE & ST, Ghaziabad

    CENVAT credit - rejected goods - Rule 16 (1) of Central Excise Rules, 2002 - Held that - similar issue decided in the appellant own case M/s. Tirupati Structurals Ltd. Versus Commissioner of Central Excise & Customs, Ghaziabad 2015 (4) TMI 1032 - CESTAT NEW DELHI , where it was held that goods returned by the appellant are not waste and scrap/ash and they are rejected goods and credit remains allowed - appellant has correctly taken the Cenvat....... + More

  • 2017 (9) TMI 614 - CESTAT MUMBAI

    BB Chemicals Versus Commissioner of Central Excise

    Demand of interest - credit reversed by the appellant - The appellants have argued that in terms of Section 11B clause 11 (ce) of the explanation, the appellants are required to pay interest only from the date of the order of JS (RA) and not from the date when they had taken the credit - Held that - Section 11AB (1) of the Act mandates to pay interest in addition to the duty erro0neously refunded from the date of sanction of such erroneous refund....... + More

  • 2017 (9) TMI 613 - CESTAT NEW DELHI

    M/s. Kathuria and Sons Versus Commissioner of Central Excise, Delhi-I

    CENVAT credit - fake invoices - issuance of invoices without issue of goods - issuance of second SCN by invoking extended period of limitation - Held that - in this case, investigation was conducted at the end of M/s. Mahabir Prasad & Co. and it was alleged that M/s. Mahabir Prasad & Co. were indulged in manipulating their accounts. On the basis of that investigation, a SCN was issued to the appellant for imposition of penalty on the basi....... + More

  • 2017 (9) TMI 612 - CESTAT ALLAHABAD

    M/s. Dabur India Ltd. Versus Commissioner of Central Excise, Ghaziabad

    CENVAT credit - sub Rule (3A) of Rule 6 of the Cenvat Credit Rules - validity of SCN - Held that - had appellant availed Cenvat credit attributable to both excisable goods as well as exempted goods then the question of examination for invocation of Sub-rule 2, 3 & 3A of said Rule 6 could have arisen. Since the appellant had availed such Cenvat credit which was attributable to excisable goods, the situation is covered by the Sub-rule (1) of Ru....... + More

  • 2017 (9) TMI 611 - CESTAT MUMBAI

    M/s Hind Rectifiers Ltd. Versus CCE, Mumbai

    CENVAT credit - input services - denial on account of nexus - Held that - the CENVAT credit with respect to freight outwards of ₹ 32,482/- have been remanded to the adjudicating authority for reconsideration, CENVAT credit relating to canteen services, labour charges on civil work, telecommunication services are confirmed as not contested. So far the other services are concerned, all have been allowed - appeal is allowed and is remanded onl....... + More

  • 2017 (9) TMI 610 - CESTAT NEW DELHI

    M/s Jindal Steel & Power Ltd. Versus CCE, Raipur

    Unjust enrichment - Refund claim of excess duty paid - rejection on the ground that the appellant has not opted for provisional assessment during the impugned period - Whether the appellant has been able to discharge their burden of unjust enrichment or not? - Held that - Revenue has not produced any contrary evidence to show that the buying unit has taken cenvat credit of excess duty paid by the appellant. The allegation of the Revenue is only b....... + More

  • 2017 (9) TMI 609 - CESTAT MUMBAI

    HYT Engineering Co. P. Ltd. Versus CCE, Pune I

    Demand of interest - penalty - credit reversed without utilising the same - Held that - in a situation where credit is reversed prior to utilisation thereof interest cannot be demanded - the assessee has not utilised the said credit, the demand of interest on the credit reversed before utilising the same is set aside. - Penalty - Held that - It is not understood as how an error can occur where credit is taken without any documents. This can only ....... + More

  • 2017 (9) TMI 608 - CESTAT MUMBAI

    Hindustan Composites Ltd. Versus CCE Aurangabad

    Jurisdiction - CENVAT credit - input - sulphur powder received on payment of duty - Held that - It is not open to the revenue officers having jurisdiction over the purchaser to question the assessment made by the officers having jurisdiction over the suppliers - appeal allowed - decided in favor of appellant........ + More

  • 2017 (9) TMI 607 - CESTAT MUMBAI

    Globe Trotters Pvt. Ltd. Versus CCE Aurangabad

    MODVAT/CENVAT credit - furnace oil - Revenue sought to deny the credit essentially on the ground that the said goods were not brought in the factory of the appellant but were sent to the premises of the adjacent unit where boiler and furnace was installed - Rule 57I of the Central Excise Rules 1944 - Held that - Its apparent from this Rule 57B(1) of Central Excise Rules 1944 that credit of inputs used for generation of steam would be allowed prov....... + More

  • 2017 (9) TMI 606 - CESTAT MUMBAI

    Matsyodari Steel & Alloys Pvt. Ltd. Versus CCE Aurangabad

    CENVAT credit - ingots purchased from a dealer - duty paying documents - Held that - In the ordinary course of circumstances, where a proper invoice is produced and proof of payment along with gate register and Form 4 is presented the receipt of the goods is not challenged by the revenue - In the instant case, The appellant have not produced any document whatsoever like gate register, LR, Transport document or any other regarding in terms of Rule....... + More

  • 2017 (9) TMI 605 - CESTAT ALLAHABAD

    M/s Uttam Sugar Mills Ltd. Versus Commissioner of Central Excise, Meerut

    CENVAT credit - pipes, tubes and items falling under Chapter-85 - capital goods - Held that - the Cenvat credit on pipes, tubes and items falling under Chapter-85 which are admissible within the definition of capital goods and therefore show cause notice does not sustain in respect of them. - The demand of Cenvat credit beyond the period of one year without invoking extended period in the SCN - Held that - as extended period not invoked, demand n....... + More

  • 2017 (9) TMI 604 - CESTAT MUMBAI

    M/s The Paper Products Ltd. Versus Commissioner of Central Excise, Mumbai-III

    CENVAT credit - loss of finished goods and semi-finished goods destroyed by fire - Held that - Following the principles of law in the case of Union of India Vs. Martin Lottery Agencies Ltd. 2009 (5) TMI 1 - SUPREME COURT OF INDIA , it can be concluded that the provision which imposes a burden is always considered declaratory and cannot be applied retrospectively. Therefore, the provision introduced in 2007 requiring reversal of CENVAT Credit at t....... + More

  • 2017 (9) TMI 590 - ALLAHABAD HIGH COURT

    Commissioner, Service Tax Commissionerate, Noida Versus M/s Samsung India Electronics Pvt. Ltd.

    Refund claim - Whether the Hon ble CESTAT was correct in allowing the CENVAT credit of the services used at unregistered premises and refund thereof? - Held that - the refund could not be denied to the assessee merely on the basis of non-registration of the premises - appeal dismissed - decided against appellant........ + More

  • 2017 (9) TMI 549 - CESTAT NEW DELHI

    M/s. Prism Cement Ltd. Versus Commissioner of Central Excise, Bhopal

    CENVAT credit - GTA service for outward transportation service - Held that - the goods in question cleared from the factory of the appellants to their packing plant, the appellant remained the owner of the said goods. And it is a fact that the cost of goods transportation agent services has been included in the assessable value of the goods, therefore, in the light of CBEC Circular No.97/8/07 dated 23.8.07, the appellant is entitled to avail cenv....... + More

  • 2017 (9) TMI 548 - CESTAT MUMBAI

    Shri Vidyadhar V. Muley Versus Commissioner of Central Excise, Aurangabad

    Penalty u/r 26 of the CEA, 2002 in the capacity of Authorized Signatory of main noticee - case of appellant is that once the appellant has paid the entire Central Excise duty along with interest and 25 penalty of the said duty within 30 days receipt of the SCN, under proviso to sub Section 2 of Section 11A of the CEA, all proceedings stand concluded - Held that - The case of the appellant is squarely covered by the decision of Hon ble High Court ....... + More

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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

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