No cenvat credit should be allowed on amount attributable to service charges which was collected from its employees CESTAT, MUMBAI BENCH Castrol India Ltd. v. Commissioner of Central Excise, Raigad RAMESH NAIR, JUDICIAL MEMBER ORDER NO. A/1529/2015/SMB APPEAL NO. E/86150/2013-MUM. JUNE 15, 2015 Haren M. Gandhi, Manager Indirect Taxes for the Appellant. Ashutosh Nath, Asstt.… Read More »
F No 1080/09/DIA/Misc./15 Directorate of Legal affairs Central Board of Excise and Customs New Delhi the 23rd October, 2015 Instruction No 1/2015 To All Chief Commissioner of Central Excise, Customs and Service Tax Director General (Revenue Intelligence) Director General (Central Excise Intelligence) Subject: Monitoring and disposal of cases pending for adjudication –regarding. It is seen… Read More »
Circular No. 28/2015-Customs F.No.394/68/2013-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) New Delhi, dated 23.10.2015 To All Chief Commissioners of Customs, All Chief Commissioners of Customs (Preventive), All Chief Commissioners of Customs , Central Excise and Service Tax, All Chief Commissioners of Central Excise… Read More »
Section 4A, read with section 4 of the Central Excise Act, 1944 Subject :- Valuation under Central Excise – Retail Sale Price/MRP Based Facts of the Case ;- Assessee cleared ‘face wash gel’ free with ‘Dandruff Shampoo’ bound together with a sticker label – Assessee declared combined MRP on label and paid MRP based duty… Read More »
CLARIFICATION AS TO WHETHER EXEMPTION NOTIFICATION NO.12/2012-C.E., DATED 17-3-2012 COVERS PART/COMPONENTS OF WIND OPERATED ELECTRICITY GENERATORS (WOEG) CIRCULAR NO.1008/15/2015-CX, DATED 20-10-2015 A large number of references have been received from the trade as well as the field formations to clarify whether exemption Notification No. 12/2012-Central Excise, dated 17.03.2012 covers part/components of Wind Operated Electricity Generators… Read More »
Despite Tribunal’s findings that no evidence was furnished by assessee in support of ground seeking condonation of delay, High Court condoned delay of 76 days in filing appeal before Tribunal on payment of costs of Rs. 2000 so that appeal may be heard on merits HIGH COURT OF GUJARAT Furnace And Foundry Equipment Company v.… Read More »
Section 2, read with First Schedule of the Central Excise Tariff Act, 1985 – Classification – Calcined China Clay Facts of the case : Assessee was a manufacturer of Calcined China Clay, which is also known as Kaolin Clay . Assessee claimed classification thereof under Heading 2505.10 viz. “Kaolin and other kaolinic clays, whether or… Read More »
Circular No. 1009/16/2015-CX F. No. 96/54/2014-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated the 23rd October, 2015 To Principal Chief Commissioner/ Chief Commissioner of Central Excise (All), Principal Chief Commissioner/ Chief Commissioner of Central Excise and Service Tax (All), Madam/ Sir, Sub: Central… Read More »
Circular No. 1010/17/2015-CX F. No. 96/54/2014-CX.1 Government of India Department of Revenue Central Board of Excise & Customs New Delhi New Delhi, the 23rd October, 2015 All Principal Chief/Chief Commissioners of Central Excise & Customs, All Principal Chief/Chief Commissioners of Central Excise, All Principal Chief/Chief Commissioners of Service Tax, All Principal Director/Directors General. Sir/Madam, Sub:… Read More »
Government slapped anti dumping duties on import of front axle beam and steering knuckles used in heavy and medium commercial vehicles as also three other products from China for five years. The duties have been imposed pursuant to recommendations of the Directorate General of Anti dumping and Allied Duties, the Finance Ministry said in a… Read More »