Home Highlights August 2016 Year 2016 This

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1. CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

2. Service of notice - time limitation - Escaped assessment of tax - escaped turnover - Even according to the respondent, the inspection took place in the year 2015;...

3. Wrongful availment of CENVAT credit - Removal of machinery after two days of taking credit - The fact of removal of one Autoconer to Guna plant, which took place within...

4. Since, in this case the wrong utilisation of the AED (GSI) credit pertaining to period prior to 01/04/2000 has taken place in 2003 immediately after amendment to Rule 3...

5. Demand of service tax - Period of limitation - once the audit of the records of the assessee takes place no objection is taken on a issue in dispute, the demand raised...

6. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

7. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

8. Cenvat credit - reversal of credit on removal of capital goods - Penalty - The fact of removal of one Auto Coner to Guna Plant, which took place within 2 days of taking...

9. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

10. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

11. Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

12. Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

13. Revenue authority cannot invoke the extended period of limitation, when the records of the assessee were audited by the officers once but did not find any short payment...

14. Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

15. Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would...