Assistant Commissioner, however, rejected the benefit of the Notification No.52/2003-Cus. dated 31.03.2003. Commissioner (Appeals) upheld the order of the adjudicating authority. Being aggrieved, the present appeal is filed.
CESTAT Ahmedabad held that the fuel oil lying in the engine room is part and parcel of the ship which is imported for breaking and hence CENVAT Credit is duly admissible on the same.
CESTAT Ahmedabad confirms assembly of imported TV parts qualifies as manufacturing, allowing Bossh Technology India concessional duty benefit.
CESTAT exempts Nokia India from service tax on sponsoring Kolkata Knight Riders in IPL, ruling that IPL qualifies as a sports event under tax laws.
CESTAT Chennai rules that declared import values cannot be rejected solely based on NIDB data without valid reasons or supporting evidence.
CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.
No deduction under the Head “Provident Fund” is permissible in the above provisions and I therefore, hold that the taxable value of Rs.22,93,296/- for which deduction has been claimed by the party is part of the value of taxable services and is not allowed.
CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.
A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services.
CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. Enhancement set aside since there is no evidence to show that there is flow back of amount.
