Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of concessional rate of duty - Tribunal has decided the ...

Central Excise

October 6, 2015

Denial of concessional rate of duty - Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with current account was only an error and the assessee had not violated the more substantial condition viz no CENVAT Credit should be taken in regard to the goods. This is clearly a faulty approach on the part of the Tribunal - SC

View Source

 


 

You may also like:

  1. Power of attorney (GPA) to non relatives in respect of immovable property - payment of full stamp duty in case of GPA - Indian Stamp Act, 1899 - Decided in favor of revenue - SC

  2. Restriction on utilization of cenvat credit under Rule 8A - meager amount - default in payment of duty or short payment of duty wrongly - decided in favor of assessee - AT

  3. Denial of CENVAT Credit - Denial on the ground that the activity undertaken by them on the said batteries does not amount to manufacture - prima facie case is in favor...

  4. Denial of CENVAT Credit - Outward transportation of the goods - CESTAT granted Credit - order of tribunal reversed - decided against the assessee - HC

  5. Valuation of Closing Stock - adjustment of excise duty and VAT - addition - assessee contended aforesaid inclusion to be revenue-neutral - Decided in favor of assessee - AT

  6. Recovery of excessive refund / rebate of excise duty granted earlier - export of pharmaceutical products - allegation of over-valuation of goods - Decided in favor of...

  7. Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT

  8. Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - computers have been used by the applicant for maintaining stocks in the factory - prima facie...

  9. CENVAT Credit - input services - scope of the term 'include' and 'such as' - decided partly in favor of assessee and partly in favor of revenue - HC

  10. TP Adjustment - assessee has issued the corporate guarantee on behalf of AE’s - interest saved approach - The ITAT decided in favor of the assessee, directing the AO to...

 

Quick Updates:Latest Updates