IMPLEMENTATION OF PROVISIONS OF CIGARETTES AND OTHER TOBACCO PRODUCTS (PROHIBITION OF ADVERTISEMENT AND REGULATION OF TRADE AND COMMERCE, PRODUCTION, SUPPLY AND DISTRIBUTION) ACT, 2003 (COTPA) AND CIGARETTES AND OTHER TOBACCO PRODUCTS (PACKAGING AND LABELLING) RULES, 2008 LETTER F.NO.221/09/2015-CX.6, DATED 1-9-2015 Kind attention is invited to rule 3(l)(a) of the Cigarettes and Other Tobacco Products… Read More »
Section 2(f) of the Central Excise Act, 1944 Facts of the Case Assessee was engaged in customization of motor vehicle as per requirement of customer .Department argued that as per chapter Note 3 of Chapter 87 body building/fabrication etc. on chassis amounts to manufacture; therefore, customization is also manufacture . Assessee argued that it was… Read More »
Prima facie, telecom service providers : (a) cannot take input or capital goods credit of credit of tower parts and shelters; however (b) may take credit of ‘Erection, Installation and Commissioning’ and ‘Commercial or Industrial Construction’ services used for erection and installation of towers and shelters HIGH COURT OF MADRAS Aircel Ltd. v. Commissioner of… Read More »