Judgements by Bimal Jain

Providing men and materials for laying concrete mixture is to be treated as ‘Works Contract’ and not as ‘Sale’

Bimal Jain 03 February 2015 at 10:54

The Hon’ble High Court allowed the appeal in favour of the Appellant and held that the present transaction is a composite Works contract involving men and labour.

Posted in VAT | 1 comments | 2832 Views

On mere pendency of the proceedings before the Higher Authority, the Department cannot deny the refund and interest on delayed refund to the Assessee

Bimal Jain 31 January 2015 at 11:54

The Hon’ble High Court held that the law provides that in the event, amount is not paid within a specified time, then, the Department will have to pay interest, unless and until, the Department had received any preventive or prohibitory order and dir

Posted in Excise | 2 comments | 2010 Views

Cenvat credit cannot be denied by holding that the activity is not 'manufacture', when the Department had accepted the Excise duty liability on final products

Bimal Jain 30 January 2015 at 11:01

The Hon’ble CESTAT, Mumbai relied upon the following case laws: · CCE Surat-III Vs. Creative Enterprises [2009 (235) ELT 0785 (Guj.)] further, upheld by the Hon'ble Supreme Court [2009 (243) ELT A 120 (SC)] · CCE, Pune-III Vs. Ajinkya E

Posted in Excise | 2129 Views

Where Stay application against the Order sanctioning refund claim has been rejected, there is no reason for the Revenue to stop refund

Bimal Jain 29 January 2015 at 11:13

The Hon’ble High Court of Karnataka held that there was no reason for the Department not to effect refund. The question as to unjust enrichment is before the Tribunal and all arguments in that regard would be considered by the Tribunal. In the absenc

Posted in Service Tax | 2164 Views

Official Liquidator is a dealer, liable to pay Sales tax: Supreme Court

Bimal Jain 24 January 2015 at 17:37

The Hon’ble Supreme Court allowed the appeal in favour of the Department and held that the OL is a dealer liable to pay Sales tax.

Posted in VAT | 1 comments | 2849 Views

The Assessee is eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during the same Financial Year of its receipt

Bimal Jain 23 January 2015 at 10:34

The Hon’ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt. Ltd. [2008 (232) ELT 29 (Tri-LB)] duly upheld by the Hon’ble Bombay High Court also vide its order dated November 4, 2009; - CCE, Hyderabad-III

Posted in Excise | 2185 Views

Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

Bimal Jain 22 January 2015 at 10:46

The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted against the Petitioner or in business premises of the Petitioner, held that: - Audit of service recipient, SIPL is not relevant and the Petitioner wa

Posted in Service Tax | 1 comments | 2120 Views

No Service tax leviable on Chit Fund business even after June 1, 2007

Bimal Jain 21 January 2015 at 10:43

It can be construed that the consideration received for providing services in relation to the Chit fund business, being merely a transaction in money, would not be exigible to Service tax either prior or post Negative List regime.

Posted in Service Tax | 1 comments | 2133 Views

Imposition of penalty under Section 77 and 78 of the Finance Act, 1994 when penalty under Section 76 thereof was waived off

Bimal Jain 19 January 2015 at 15:09

It was found that there were substantial grounds for taking lenient view as it indicates that Appellate could not have any mala fide intention to evade payment of Service tax and even Adjudicating Authority waived the penalty under Section 76 by taki

Posted in Service Tax | 2 comments | 2586 Views

The Assessee is free to choose the most beneficial Exemption Notification where two Exemption Notifications are available

Bimal Jain 17 January 2015 at 11:02

The Hon’ble CESTAT, Ahmedabad relied upon its own decision in the case of Arvind Ltd. Vs. CCE [(2014) 47 taxmann.com 91/46 GST 566 (Ahd. - CESTAT)] and held that where two Exemption Notifications, one granting absolute unconditional exemption and oth

Posted in Excise | 2091 Views