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Cenvat credit cannot be denied on the ground that the supplier is not a manufacturer

November 21, 2014 4281 Views 0 comment Print

Cummins Diesel Sales & Services India Limited (the Appellant) is a manufacturer of the dutiable final products. In this respect, the Appellant had procured certain goods from Amul Industries Pvt. Ltd. (Amul) on payment of duty and availed the Cenvat credit on the same.

Taxes paid on or after Match 1, 2013 would be eligible for VCES even if paid before May 10, 2013

November 21, 2014 1688 Views 0 comment Print

Sadguru Construction Co. (the Petitioner)is a partnership firm engaged in the business of construction. On March 8, 2013, preventive officers of the Service Tax Department conducted inquiry at the premises of the Petitioner regarding unpaid Service tax dues.

Mere rectification of defects in vehicles not taxable under Technical Inspection & Certification services

November 21, 2014 1541 Views 0 comment Print

Antony Garages Pvt. Ltd. (the Assessee) was engaged in manufacturing of body building of buses, trucks etc. and also undertook repair, maintenance and servicing of commercial vehicles. Tata Motors Ltd. (TML) sent vehicles, after manufacturing, to the Assessee under a works order

Cenvat credit of transferred unit cannot be denied when all assets & liabilities transferred to Assessee

November 21, 2014 1117 Views 0 comment Print

Jai Corporation Ltd. (the Appellant) is engaged in the manufacture of synthetic blended/spun yarn falling under Chapter sub heading 55095100 and 55092100 of the Central Excise Tariff Act, 1985.

Appeals filed by Revenue on basis of an invalid Review authorization deserve to be dismissed as not maintainable

November 21, 2014 1066 Views 0 comment Print

The present appeal has been preferred by the Revenue before the Hon’ble CESTAT, Ahmadabad in terms of the Review Order No.R-02/2008, dated January 08, 2007 (the Review Order)signed by the Chief Commissioner of Central Excise

Central Excise/Customs – Malarial Control Drugs Exempted

November 21, 2014 2105 Views 0 comment Print

the manufacturer shall produce a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare at the time of clearance of the said Goods to the Jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise to the effect that the said goods are required

Imposition of Anti Dumping Duty on importation of Digital Versatile Discs-Recordable

November 21, 2014 822 Views 0 comment Print

The Central Government vide Notification No. 45/2014–Customs (ADD) dated November 21, 2014 (Notification No. 45) has again imposed Anti Dumping Duty (ADD) on import of Digital Versatile Discs-Recordable (DVD-R and DVD-RW) falling under Heading 8523 of the First Schedule to the Customs Tariff Act, 1975 (the Customs Tariff Act), originating in or exported from the People’s Republic of China, Hong Kong and Chinese Taipei.

Imposition of Anti Dumping Duty on importation of Diclofenac Sodium

November 21, 2014 714 Views 0 comment Print

the matter of review of anti-dumping duty on import of the subject goods, originating in or exported from the subject country, the designated authority in its final findings

Sanction refund expeditiously keeping in mind the interest to be paid for delay

November 21, 2014 2241 Views 0 comment Print

Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public – Order marked to the Finance Minister for consideration Vodafone (I) Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2014-TIOL-2263-CESTAT-MUM] In the instant case, the Stay application filed by the Revenue against […]

Availment of Cenvat credit on Inputs/ Input Services after six months

November 20, 2014 48291 Views 0 comment Print

CBEC clarification regarding availment of Cenvat credit on Inputs/ Input Services after six months Background: The CBEC vide Notification No. 21/2014-CE (NT), dated July 11, 2014 (Applicable w.e.f September 1, 2014) [Notification No. 21], has amended Rule 4(1) and Rule 4(7) of the Cenvat Credit Rules, 2004 (the Credit Rules) to fix a time limit […]

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