Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    September 17, 2026   Case Laws Income Tax
    Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
    September 17, 2026   Case Laws Income Tax
    Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income a...
    September 17, 2026   Case Laws Income Tax
    Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
    September 17, 2026   Case Laws Income Tax
    Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
    September 17, 2026   Case Laws Benami Property
    Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
    September 17, 2026   Case Laws Customs
    Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
    September 17, 2026   Case Laws Customs
    Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
    September 17, 2026   Case Laws Customs
    Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
    September 17, 2026   Case Laws Customs
    Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
    September 17, 2026   Case Laws Customs
    Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
    September 17, 2026   Case Laws IBC
    Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
    September 17, 2026   Case Laws IBC
    Interim insolvency moratorium does not halt cheque-dishonour prosecution, preserving negotiable instrument credibility and commercial discipline.
    September 17, 2026   Case Laws IBC
    IBC appeal limitation permits only a narrowly condonable delay, rendering belated challenges to CIRP revival not maintainable.
    September 17, 2026   Case Laws Money Laundering
    Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
    September 17, 2026   Case Laws Service Tax
    Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.
    September 16, 2026   Articles GST
    GST enforcement must respect statutory conditions, protect genuine input tax credit claims, and distinguish bona fide errors from fraud.
    September 16, 2026   Notifications DGFT
    Low-value export registration exemption removes RCMC requirements for eligible consignments while higher-value exports remain subject to registration.
    September 16, 2026   Notifications Customs
    Anti-dumping duty on Calcined Gypsum Powder imports remains effective through 16 March 2027 unless earlier changed.
    September 16, 2026   Circulars Customs
    Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
    September 16, 2026   Notes GST
    Extended GST limitation requires prima facie material linking tax shortfall to fraud, wilful misstatement, or suppression.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 17, 2026   Case Laws Income Tax
Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
September 17, 2026   Case Laws Income Tax
Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income as undisclosed income.
September 17, 2026   Case Laws Income Tax
Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
September 17, 2026   Case Laws Income Tax
Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
September 17, 2026   Case Laws Benami Property
Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
September 17, 2026   Case Laws Customs
Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
September 17, 2026   Case Laws Customs
Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
September 17, 2026   Case Laws Customs
Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
September 17, 2026   Case Laws Customs
Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
September 17, 2026   Case Laws Customs
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Entry.
September 17, 2026   Case Laws IBC
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearing.
September 17, 2026   Case Laws IBC
Interim insolvency moratorium does not halt cheque-dishonour prosecution, preserving negotiable instrument credibility and commercial discipline.
September 17, 2026   Case Laws IBC
IBC appeal limitation permits only a narrowly condonable delay, rendering belated challenges to CIRP revival not maintainable.
September 17, 2026   Case Laws Money Laundering
Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
September 17, 2026   Case Laws Service Tax
Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.
September 16, 2026   Articles GST
GST enforcement must respect statutory conditions, protect genuine input tax credit claims, and distinguish bona fide errors from fraud.
September 16, 2026   Notifications DGFT
Low-value export registration exemption removes RCMC requirements for eligible consignments while higher-value exports remain subject to registration.
September 16, 2026   Notifications Customs
Anti-dumping duty on Calcined Gypsum Powder imports remains effective through 16 March 2027 unless earlier changed.
September 16, 2026   Circulars Customs
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS yards.
September 16, 2026   Notes GST
Extended GST limitation requires prima facie material linking tax shortfall to fraud, wilful misstatement, or suppression.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Central Excise › 2018 › November, 2018 › This
Back

All Highlights

Central Excise

CENVAT Credit - input services - health services - since to...

CENVAT Credit Permitted for Health Services as Essential for Licensing Hazardous Manufacturing Units u/s 8.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Central Excise November 29, 2018 Case Laws AT
CENVAT Credit - input services - health services - since to obtain licence and run such hazardous manufacturing unit, emergency health care facility by way of OHC is a basic requirement and the same has a relation to the manufacturing process. - credit allowed.
View Source View

Topics

Acts Income Tax
Next ➔