On perusal of the said rules and upon placing reliance on Hon’ble Apex Court judgment of BALAJI STEEL RE-ROLLING MILLS VERSUS COMMISSIONER OF CENTRAL …
The limitation under Section 11A(1)(a) was one year, which was substituted for two years w.e.f. 14.05.2016. The appellant have filed their returns (form…
The amount of Rs. 3,01,69,127/- (Rs.2,99,35,000/- + Rs.2,34,127/-) have been accepted by the Income Tax Authority, as income from other sources (property…
At the time of implementation of GST Regime, the legislature had perceived as to what would happen to the credit of tax lying in stock as on the date …
The demand of reversal of cenvat credit on outward transportation is set aside. The demand was confirmed by the tribunal and the matter was remanded solely…
The credit of all the three account is taken i.e. input, inputs service and capital goods the credit balance was maintained much more than the credit …
When a statute levies a tax it does so by inserting a charging section by which a liability is created or fixed and then proceeds to provide the machinery…
The role of the Appellant in the whole episode has been derived only from the printout sheet/emails retrieved from the pen-drive seized from the residential…
In view of Article 145(5) of the Constitution of India, concurrence of a majority of the judges at the hearing will be considered as a judgment or opinion…
In the last round of appeal, this tribunal remanded the matter. In view of said order of Tribunal, there is no dispute that appellant is not liable to…
Appellants are engaged in manufacture of womens' inner garments. They avail the facility of CENVAT credit on taxes paid for various input services. Appellants…
Petitions have been filed seeking refund of terminal excise duty (TED) claimed by the petitioner in regard to the duty paid on supply of laptops to licence…
The issue relates to classification of Product imported by appellant. The appellant described the Product in Bills of Entry as MP071025 CISCO BOQ-19 4…
The issue involved in the case of Gyal M G Gases P Ltd is identical and the facts are also similar. It was held in the said case that The refund application…
The issue with regard to the admissibility of refund, in case where drawback of only customs portion have been availed by the assessee, has already been…
From the standpoint of the RTI Act, the Appellant shall note that outstretching the interpretation of Section 2(f) of the RTI Act to include deductions…
The goods in question were imported for a temporary purpose under a Carnet and applicable Notification with the clear condition of being re-exported within…
It is evident from section 129E that the legal requirement is that the appellant has to make the mandatory pre-deposit failing which the appeal cannot…
The Appellant 2 and Appellant 3 admitted to their role in the alleged activities for evading the central excise duty they also admitted the fact that …
Having found that the Baggage Rules would cover the respondents in terms of the categories of passengers, question may still arise as to whether jewellery…