CESTAT Hyderabad held that the Appellant is eligible to take the cenvat credit on the invoices raised by various car dealers, distributors for the services provided by them as payment of service tax by such dealers/ distributors not disputed.
CESTAT Delhi held that the Cenvat credit for the insurance premium paid in respect of the group insurance/insurance of employees including retired employees/mediclaim is duly available as the same is having nexus to the business of the assessee.
CESTAT Chandigarh held that sub-contractor is liable to pay service tax on ‘Erection, Commissioning and Installation service’ even if the main contractor has discharged Service Tax liability on the activity undertaken by the subcontractor.
CESTAT, Bangalore ruling clarifies LCD panel classification. LCD Panels classified under tariff entry 9013 8010, while parts under 9013 9010.
CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS).
In present facts of the case, the Hon’ble Tribunal held that where a principal manufacturer did not file the requisite undertaking to the jurisdictional authority in terms of Notification No. 214/86, then the job worker was liable to pay the duty on the goods manufactured.
CESTAT Chandigarh held that the Registration under a particular service is not necessary for the purpose of claiming exemption under Notification No. 41/2007 dated 06.10.2007.
CESTAT Delhi held that change of name from “safranal” to K-100 does not amount to be an act of mis-declaration as there is no evidence of evasion of customs duty.
CESTAT Chandigarh held that sub-contractor is liable to pay the Service Tax even if the main contractor has discharged the liability. Accordingly, service tax payable on ‘Commercial or Industrial Construction Service’.
CESTAT Chennai held that extended period of limitation not invocable as department was duly aware about what was being imported and the purpose thereof.
