Home Highlights March 2014 Year 2014 This

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1. Assignment of Debt - The unregistered documents cannot be taken into account for admission of the claim. The document must have been registered on the date on which the...

2. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

3. Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention...

4. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...

5. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

6. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

7. Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO...

8. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

9. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

10. Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of...

11. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

12. Rate of duty - import of Gloves – Exemption from Tax - Classification – goods are not medical examination gloves and therefore not eligible for the claimed duty exemption - HC

13. Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant...

14. Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO...

15. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...