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SRF Ltd. Versus Commissioner of Central Excise And Service Tax, Indore

Denial of refund claim - Notification No.17/2009-ST dated 7.7.2009 - claim for refund on transportation/freight - Held that:- Board Circular seeks to explain the scope of Section 154 of the Customs Act. This provision enables correction of arithmetical mistake in any decision or order passed by the Central Government, Board or any officer under the Customs Act, 1962. The corrigendum dated 14.8.2012 was however explicitly issued in exercise of powers under Section 74 of the Finance Act, 1994. Sec .....

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tains the clear assertion that transportation and freight charges were not incurred on empty containers. - appellant is entitled to succeed. - Decided in favour of assessee. - Service Tax Appeal No. 50571 of 2014-Ex(SM) - Final Order No. A/53519/2015-SM(BR) - Dated:- 24-11-2015 - G. Raghuram For the Appellant : Shri R Krishnan, Adv For the Respondent : Shri Satyavir Singh, Chief Commissioner (AR) ORDER Per G Raghuram The assessee has preferred this appeal against the order dated 24.1.2013 passed .....

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es utilized for export of nylon tile yarn by the appellant, in terms of Notification No.17/2009-ST dated 7.7.2009. On 21.6.2012 the Assistant Commissioner concerned sought a clarification whether the claim for refund on transportation/freight indicated in invoices of CONCOR pertain to transportation of empty containers and was therefore not admissible to refund, to the extent of ₹ 69,826/-. In response to this notice, the appellant on 19.7.2012 addressed the Assistant Commissioner clarifyi .....

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tion of empty containers and that the appellant had failed to provide any clarification in response to the notice dated 21.6.2012 and within the time provided for such response. 3. On 14.8.2012 the primary adjudicating authority in exercise of powers conferred under Section 74 of the Finance Act, 1994 revised the adjudication order dated 24.7.2013. This order noticed receipt of appellants clarification dated 19.7.2012 regarding transportation and freight and consequently rectified the adjudicati .....

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Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply

Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

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Forum: Input tax credit

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

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Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

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

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

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

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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

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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.

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



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