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‘Make In India’ Project

C: External Commercial Borrowings (ECB) and Trade Credits (TC) Policy – C...

F: Common Portal vs State Portal

F: RCM provisions on RWA (Residents Welfare Association)

F: ITC on motor vehicle

A: COVID LIMITATION FOR CESTAT HEARINGS

Monetary Policy Statement, 2021-22 Resolution of the Monetary Policy C...

F: REFUND OF IGST UNDER EPCG LICENSE

F: GST on leased land

Permanent Mission of India to the WTO in Geneva signs tripartite MoU w...

Aim to increase the turnover of plastic industry to ₹ 10 lakh cr...

A: INCOME TAX APPELLATE TRIBUNAL CANNOT RECALL ITS ORDER BY INVOKING SECT...

A: RECENT DEVELOPMENTS IN GST

H: Scope of supply - mere acceptance joint custody of the goods without t...

H: Levy of GST - Applicability of GST on recovery of nominal amount for a...

H: Levy of GST - payment of notice pay by an employee to the applicant-em...

H: Special audit u/s 142(2A) - Denial of opportunity of being heard - The...

H: Validity of order u/s 144B - Faceless assessment - violation of princi...

H: Not accepting revised return of the petitioner in violation of Section...

H: Addition u/s 56(2)(vii)(b)(ii) - FMV of property - The events subseque...

H: Reopening of assessment u/s 147 - Change of opinion - We are of a stro...

H: MAT - Adjustments to book profit u/s.115JB - Disallowance on account o...

H: Disallowance on account of depreciation on the right to collect annuit...

H: Rejection of books of accounts - NP rate determination - Rejection of ...

H: Denial of the exemption u/s 54 - Nature of property sold - as far as s...

H: Permissibility of Merchanting Trade Transactions - sale of PPE product...

H: Levy of late fee charges - provision for purging the Bill of Entry - I...

H: Levy of penalty u/s 112(a) - There is admitted case of collusion and f...

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Reversal of CENVAT Credit - appellant manufactures both dutiable goods and...

Central Excise
10-11-2021

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option under Rule 6 upon the assessee as has been done in the impugned orders. For this reason also the impugned orders cannot be sustained and need to be set aside. - Tri

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