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Rashi Granites Exports (India) Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

Refund of unutilized credit of service tax - 100% EOU - Rule 5 of CENVAT Credit Rules, 2004 - input services i.e. bank charges, Business Exhibition services, Freight inwards, import clearance, maintenance and repair, telecommunication and security se .....

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nput services’ prescribed in Rule 2(l) of the Cenvat Credit Rules, 2004 - the Courts have given very extended interpretation to the definition of ‘input services’ - refund allowed - appeal allowed - decided in favor of appellant. - E/27969/2013-SM - .....

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e Commissioner on an appeal filed by the Revenue against the Order-in-Original. Briefly the facts of the present case are that appellant is a manufacturer of polished granite slabs, tiles and strips. The unit is a 100% EOU having private bonded wareh .....

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services, Freight inwards, import clearance, maintenance and repair, telecommunication and security services under Rule 5 of the Cenvat Credit Rules 2004. Thereafter a show-cause notice dated 29.04.2011 was issued proposing to deny the refund on the .....

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(Rupees Forty Five Thousand Six Hundred and Forty Nine only). Aggrieved by the said order Revenue filed an appeal before the Commissioner and the Commissioner allowed the appeal of the Revenue and set aside the Order-in-Original. Aggrieved by the sa .....

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ons rendered by higher judicial fora. He further submitted that the disputed services viz. Banking and Business Exhibition Services have nexus with the business of manufacture and export of finished goods and the same falls in the definition of input .....

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Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities – Review

Notification: Exemptions on supply of services under UTGST Act

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Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

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Notification: Rates for supply of services under CGST Act

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Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

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Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Forum: GST Invoice

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

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Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

Forum: 3B mistake

Forum: Input tax credit

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

Forum: Due date of Filing TRAN-1

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Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

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Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC

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Notification: Companies (Restriction on number of layers) Rules, 2017

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Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer



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