1. Benefit of deferment of tax - When soft drink manufactures are put in the negative list, it would indeed be surprising not to have liquor in the negative list, no fault can be found with the notification issued by the State including liquor in the negative list with retrospective effect - HC
2. Depreciation - Reclassification - Tri
3. Determination of monetary limit for filing appeal before tribunal - merely on the ground that even if the Assessing Officer's order is restored, the net result would be a negative income, the issue cannot be treated to be one of academic interest - -HC
4. Deduction u/s 10A/10B - sections 10A/10B having no definition of the expression "profits of the business" - Tri
5. Classification of 'Composite absorbent material composed of celllulosic material (pulp) bonded/treated with polymeric absorbing material and additives with pre-made laminate of non-wovens' - Tri
6. Refund of service tax paid - Notification No. 14/2004, dated 10-9-2004 - Tri
7. Whether the Modvat/Cenvat credit on the inputs in process and in finished products is liable to be reversed/paid back when the final product becomes exempt from payment of duty - HC
8. The supplies made to SEZ are held to be "export", the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002 / CCR, 2004 does not arise - Tri
9. Addition in respect of the gift received as unexplained cash credits as well as non-genuine - HC
10. Curtailing benefits and privileges conferred under the Foreign Trade Policy - Circular M.F. (D.R.) No. 58/2004-Cus., dated 21-10-2004 - star export house -HC
11. CENVAT credit for cellular telephone service - Meaning and scope of the term capital goods - (i) antenna, (ii) tower and parts thereof and (iii) green shelter (same as PFB) - Tri
12. Cenvat credit - whether the appellant is eligible to take credit for the full amount of tax paid on the commission paid to the Agents and for the full amount of tax paid on insurance premium paid - Tri
13. Construction of Dam or not - principal contractor as well as the sub-contractor, are denying the liability of Service Tax on the services which have been rendered by them - Tri
14. MRP bases valuation under section 4A -Charging Optional Service Charges (OSC in short) and “Rust Proof Protection Charges (RPP in short) over and above the MRP -Tri
15. Exemption/deduction u/s 10B - extended period of ten years - meaning and scope of the term undertaking - Tri
16. Once a relinquishment of title to the goods is made by the assessee then the said goods become the property of the Department and as a consequence of which no duty is payable by the importer. - HC
17. DEPB scheme - Revision in DEPB rates -Doctrine of promissory estoppel -respondent is entitled to DEPB rate as in the policy with effect from 15th April, 1998 @ 20% applicable to the woven jackets without any value cap. as existing before revision - HC
18. Inclusion in Assessable value - turn over tax is a permissible deduction - tax paid or payable on the goods shall not form part of the transaction value for the purpose discharge of excise duty liability -Tri
19. Reversal of cenvat credit - payment of duty on value addition on the inputs received by the appellant amounts to reversal of the CENVAT credit as - Tri
20. The carpets which are non-woven carpets with base/ground fabric of jute and exposed surface consisting of polyester/polypropylene fibre, are classifiable as “other carpets” under sub-heading 5703.90 - Tri
21. Land is not a depreciable asset and hence can not form part of block of assets u/s 50 - investment eligible for exemption u/s 54EC
22. Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)
23. Article 13 of the DTAC between India and France - Services rendered on marketing, strategy and training to optimize sales techniques come within the purview of consultancy services.
24. File applications for 53 SEZ ports codes -reg. - Cir. No. 59 (RE-2010) /2009-14 Dated: April 24, 2012
25. External Commercial Borrowings (ECB) for Civil Aviation Sector - Cir. No. 113 Dated: April 24, 2012
26. Alterations in the Schedule XIV of the Companies Act, 1956 in respect of Intangible Assets - Ntf. No. F. No.17/292/2011 CL-V Dated: April 17, 2012
27. Delegation of specified powers and functions to Senior Vice President and Vice Presidents of various Zones of Tribunal with immediate effect -Supersession of Order No. VI(A)/2006, dated 20-9-2006 - Ntf. No. VI(A) - AD(AT)/2010, Dated: October 19, 2010
28. Under Section 4 of the Special Economic Zones Act, 2005 - Set up a Sector Specific Special Economic Zone for Free Trade and Warehousing Zone at Village Dhrub, Taluka Mundra, district Kutch in the State Gujarat M/s. Adani Ports and Special Economic Zone Limited - Ntf. No. S.O. 583(E) Dated: March 26, 2012
29. U/s. 4 of the SEZ Act, 2005 - Set up a sector specific Special Economic Zone for handicraft sector within the village limits of Kalwara of Tehsil-Sanganer in the District of Jaipur, in the State of Rajasthan. - Ntf. No. S.O. 632(E) Dated: March 28, 2012
30. Addition of kerosene oil in the exceptions mentioned in respect of petroleum products in the Notification No.F.7 (433)/Policy-II/VAT/2012/1464, dated 23.03.2012. - Ntf. No. No.F.7(433)/Policy-II/VAT/2012/011-22 Dated: April 12, 2012
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