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Selected Case Laws (Indirect Tax Laws) Applicable For Nov 2016 Exams Request To Readers: Share Notes, Be A Part of Success (If Possible)
Selected Case Laws (Indirect Tax Laws) Applicable For Nov 2016 Exams Request To Readers: Share Notes, Be A Part of Success (If Possible)
Selected Case Laws (Indirect Tax Laws) Applicable For Nov 2016 Exams Request To Readers: Share Notes, Be A Part of Success (If Possible)
1 BASIC CONCEPTS
S.NO Key Issue Detailes of Issue
Whether the addition and mixing of polymers and additives
1 Manufacture to base bitumen with a view to improve its quality, amounts
to manufacture?
4. Cenvat Credit(CC)
Whether CENVAT credit of the testing material can be
Cenvat credit of the testing
1 allowed when the testing is critical to ensure the
material marketability of the product?
11 CC to celluler mobile service Is celluler mobile service provider entitled to avail Cenvat
provider Credit on tower parts & pre-fabricated buildings (PFB)?
9. Refund
Whether filing of refund claim under section 11B of Central
Excise Act, 1944 is required in case of suo motu availment of
Filing refund claim incae of Suo
1 CENVAT credit which was reversed earlier (i.e., the debit in
moto availment of CC the CENVAT Account is not made towards any duty
payment)?
Can the High Court condone the delay - beyond the statutory
5 Condonation of delay U/S 35 by period of three months prescribed under section 35 of the
HC Central Excise Act, 1944 - in filing an appeal before the
Commissioner (Appeals)?
Can delay in filing appeal to CESTAT for the reason that the
Condonation of delay in filing
6 person dealing with the case went on a foreign trip and on
appeal to CESTAT his return his mother expired, be condoned?
SIC CONCEPTS
Case Law Decision
CCE v. Osnar Chemical Pvt. Ltd. (S.C.) Did not amount to manufacture.
Medley Pharmaceuticals Ltd. v. CCE & C., Daman Excisable goods ,liable to excise duty.
(S.C.)
n of Excisable Goods
nvat Credit(CC)
CCEx v. Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (i) -Yes, (ii)-No
(Guj.)
Bharti Airtel Ltd. V. CCEx. Pune III (Bom)(High No (Reason:Neither capital goods nor
Court) inputs)
Ceat Limited v. CCE & C(Bom) (HC) No. the interst would not be payable
port Procedure
UM Cables Limited v. Union of India (Bom.) No
Jay Balaji Jyoti Steels Limited v. CESTAT Kolkata Clarificatory and a procedural
amendment and hence, would have
(Ori) (HC) retrospective effect.
9. Refund
10. Appeals
ement Commission
Yes
Yes
Select case laws (Indirect Tax Laws) applicable for Nov 201
Request to readers : SHARE NOTES, BE A PART OF SUCCESS
Whether taxable service Does preparation of ready mix concrete (RMC) along
2 with pouring, pumping and laying of concrete amount
or not? to provision of service?
Hiring of cab and renting Is 'hiring of cab' different from 'renting of cab' for
2 of cab service tax purposes?
8. Other Provisions
Can the Committee of Commissioners review its
Review of decision taken decision taken earlier under section 86(2A) of the
1 earlier Finance Act, 1994, at the instance of Chief
Commissioner?
Can the Commissioner (Appeals) remand back a case
2 Remand back a case to the adjudicating authority U/S 85 of the Finance
Act, 1994?
Commissioner v. GMK Concrete Mixing Pvt Ltd. No (Reason: The contract between the parties
was to supply RMC and not to provide any
(S.C) taxable service.)
Indian Coffee Workers' Co-operative Society ltd. V. Yes. The assessee was liable for payment of
CCE & ST (All)(HC) service tax as an outdoor caterer.
8. Other Provisions
4. Classification of Goods
8. Warehousing
10. Refund
Judicial review of the order of Is judicial review of the order of the Settlement
Commission by the High Court or Supreme Court
2 the settlement commission by under writ petition/special leave petition,
the HC or SC permissible?
4. Classification of Goods
M/s CPS Textiles P Ltd. v. Joint Secretary (Mad.) (i) Yes , (ii) No
uation Under The Customs Act, 1962
8. Warehousing
10. Refund