Note – The exemption granted in respect of a particular excise duty cannot be a bar for determination of yet another duty levied and collected under different enactment, even […]
The appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST […]
Note – The applicant provides along with Contract of duty credit scrips facilitation & its accountability, documents preparation related to duty payments like Bill of Entry, etc., Document Management system(DMS […]
Note – ‘Applicant’, as part of sales promotion, introduced the facility of different types of Gift Vouchers/ Gift Cards as Prepaid Payment Instruments (PPI) to customers through its retails outlets, […]
Note – Assessments, once made provisional, shall be provisional for all purposes; there was nothing to stop the Revenue from going through the contracts and seeking further clarification from […]
Note – The fact that manufacturing activity has not yet been started, is not sustainable to deny the Credit to the appellant. There is no rule or statutory provision […]
Note – The application for refund was with respect to the Cenvat credit which has accumulated and remained unutilized on account of EC, SHEC & KKC. Admittedly, these Cesses could […]
Note – Circulars cannot prevail over the statute. Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision. In that circumstance, […]
Note – Appellants are entitled to claim interest from the date of payment of initial amount till the date its refund. Latest decision of the Hon‟ble Apex Court is having […]
Note – While entertaining the claim of refund, the goods were lying in the premises of the appellant and were not sold. The passing of duty/tax on the buyer comes […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
Mobile: +91 9986406333
Email : srikantha@rceglobal.com
