Hand Book of Indirect Taxes

Central excise law covers the followingCentral Excise Act, 1944;Central Excise Rules, 2002;CENVAT Credit Rules, 2004;Central Excise (Appeal) Rules, 2001;Central Excise (Advance Rulings) Rules, 2002;Central Excise (Settlement of Cases) Rules, 2007;Central Excise (Removal of goods at concessional rate of duty for manufacture of excisablegoods) Rules, 2001;Central Excise valuation (Determination of price of Excisable Goods) Rules, 2000;Central … Read more

Use of Digital Signature of records under Service Tax

Use of Digital Signature and Electronic maintenance of records under Central Excise and Service Tax Government of India has in the recent past launched its dream initiative of ‘Digital India’ which promises to integrate the government departments and the people of India ensuring that the government services are made available to citizens electronically and thereby … Read more

Whether the Time-limit prescribed under Section 11B of the Central Excise Act, 1944 would apply to refund of wrongly paid Service tax?

We are sharing with you an important judgment of CESTAT, Mumbai, the case of Jyotsana D. Patel Vs. Commissioner of Central Excise, Nagpur [(2014) 52 taxmann.com 255 (Mumbai – CESTAT)]on following issue:Issue:Whether the Time-limit prescribed under Section 11B of the Central Excise Act, 1944 would apply to refund of wrongly paid Service tax? Facts & background:In … Read more