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1 - 10 of 19 (0.46 seconds)Section 78 in Finance Act, 1999 [Entire Act]
Section 76 in Finance Act, 1999 [Entire Act]
Finance Act, 1999
Section 73 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
M/S. Sunrise Associates vs Govt. Of Nct Of Delhi & Ors on 28 April, 2006
Issue 2: Whether gift vouchers are actionable claims or
goods-in-lieu, and whether their supply can escape Rule 6 of
the CENVAT Credit Rules
10.1 The appellant submitted that gift vouchers are
merely pieces of paper representing a right to receive goods
in future and therefore qualify as actionable claims. Reliance
was placed on Sunrise Associates v. Govt. of NCT of Delhi -
(2006) 5 SCC 603, wherein lottery tickets were held to be
actionable claims and not goods.It was contended that since
actionable claims are outside the scope of "goods" and
"services", trading of gift vouchers cannot be brought within
the ambit of Rule 6.
The Finance Act, 2018
Mehta Unani Pharmacy And Co. vs Cce on 11 September, 2007
We have examined this plea and it is squarely answered
against the appellant in view of the decision by the Supreme
Court in Mehta & Co. v. CCE - 2011 (264) ELT 481 (SC),
which held that:
Skf India Ltd vs Cce Pune I on 16 July, 2018
The Hon'ble Supreme Court in SKF India Ltd. v. CCE - 2009
(239) ELT 385 (SC) has held that interest is compensatory
and follows as a matter of course.