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Services received by SEZ prior to commencement of authorized operations eligible for exemption/ refund

January 7, 2015 889 Views 0 comment Print

Zydus Technologies Ltd. (the Assessee) filed a refund claim of Rs. 1,75,53,497/- for the services received by Special Economic Zones/ Developers (SEZ) vide application dated May 31, 2010 in terms of the Notification No. 9/2009-ST dated March 3, 2009

Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary

December 31, 2014 1438 Views 0 comment Print

Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary through whom the material was supplied for approved projects

In condonation plea, Tribunal can only seek explanation of delay beyond due date of filing appeal

December 31, 2014 1115 Views 0 comment Print

In the instant case, proceeding was initiated against Universal Paper Mills Ltd. (the Appellant) in respect of the goods cleared during the period August 1997 to December 2000 and April 2001 to June 2001 which were confirmed vide the Order-in-Original dated May 31, 2007.

Parallel assessment for same transaction/ period / amount by different Jurisdictional Authority not permissible

December 31, 2014 2078 Views 0 comment Print

Vandana Travels & Tours (the Petitioner) is a Service provider as Rent-a-cab-operator. An Assessment Order dated March 16, 2010 for the period from September 2000 to September 2005, October 2005 to March 2006, April 2006 to March 2007 and May 2008 to July 2008 was passed

Cenvat credit on Tower parts & Pre-fabricated buildings – CESTAT grants stay as demand was time barred

December 31, 2014 950 Views 0 comment Print

Bharti Airtel Ltd. (the Appellant)is engaged in the business of providing cellular services. The issue involved is admissibility of Cenvat credit on inputs, capital goods and input services used in the erection of transmission towers and shelters spread all over the country far from the office premises of the Appellant.

Time-limit of Section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service tax

December 31, 2014 5637 Views 2 comments Print

In the instant case, Jyotsana D. Patel (the Appellant) purchased a residential unit from a builder, on which the builder had collected Service tax and deposited the same with the Department. As there is no levy of Service tax on residential unit as held by the Hon’ble High Court

Legality of Recovery during pendency of appeal before CESTAT for reasons not attributable to Assessee

December 31, 2014 695 Views 0 comment Print

Fashion Suitings Private Limited (the Petitioner) received a Demand Notice dated October 8, 2013 for the payment of Service tax amounting to Rs 15,78,40,282/- with interest and penalty amounting to Rs. 17,08,00,086/- against the Order-in-Original dated October 26, 2012 during the pendency of Stay application before the Hon’ble Tribunal.

Royalty paid on sale value of manufactured goods is not required to be loaded on invoice price of imported raw material

December 31, 2014 2549 Views 0 comment Print

Ortiker India P. Ltd. (the Appellant or the Company) imported clamps from the related supplier outside India. The transactions were examined on arms length basis and the SVB branch vide order dated February 6, 2009 held that the transaction value has not been influenced

Sale of used cars not subject to VAT under Delhi VAT

December 31, 2014 4766 Views 0 comment Print

Anand Decors and Others (the Appellants) were manufacturing certain commodities and were registered dealers under the Delhi Value Added Tax Act, 2004 (DVAT Act).The Appellants purchased motor vehicles/cars,paid Sales tax/ VAT but did not avail input tax credit thereon under DVAT Act.

Battery charger is not a part of mobile phone but an accessory thereof – SC

December 30, 2014 3860 Views 0 comment Print

Nokia India Pvt. Ltd. (the Assessee) is a dealer registered under the Punjab Value Added Tax Act, 2005 (the Punjab VAT) engaged in selling mobile phones along with battery chargers and charges VAT at concessional rate of 4% on the sale value of battery chargers.

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