Revenue rejected the claim of CENVAT stating that assessee was ...

Central Excise

April 12, 2012

Revenue rejected the claim of CENVAT stating that assessee was not supplied copper ingots and cenvat credit has been obtained by the appellant on the basis of fake invoices - allegation merely on the basis of statement.. - AT

View Source

← Previous Next →

Revenue rejected the claim of CENVAT stating that assessee was ...

Central Excise

April 12, 2012

You may also like:

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the...

Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec....

Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

CENVAT Credit - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue...

Nature of expenditure - Disallowance of expenditure under the "head repairs and maintenance"- AO rejected the assessee's contention and held that the assessee is...

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

Scope of Advance Ruling application - Determination of place of supply - supply of services such as installation, testing and commissioning of antennas installed in...

CENVAT Credit - Bogus invoices - entire investigation was conducted under impression that it is not commercially viable for any manufacturer to manufacture copper scraps...

Duty demand - Import of aluminium dross - cost for extracting aluminium from dross cannot be equated with the cost of copper from copper dross - no reason to reject the...

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the...

Quick Updates: