CESTAT Chandigarh held that CENVAT Credit on warranty service provided free of cost during the warranty period through third parties dealer cannot be denied to the manufacturer.
Delve into the pivotal case of Assam Company India Limited vs Commissioner of Service Tax (CESTAT Kolkata) where the tribunal addresses service tax liabilities, waivers, and penalties, offering insights for tax compliance.
Facts regarding non payment of duty by the appellant or in other words the amount retained of sales tax collected from the customer, came to the notice of the Department only through the audit of the records conducted by the Audit Officer.
Discover how CESTAT Delhi’s ruling favored Pine Laminates Pvt. Limited, allowing their refund claim under section 11B of the Central Excise Act, 1944, challenging rejection based on time limitation.
CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse.
CESTAT Delhi held that immunity granted by the Settlement Commission to the main noticee is also available to the co-noticees. Accordingly, the impugned order is bad in law.
CESTAT Chennai held that extended period of limitation rightly invoked as non-payment of Service Tax has been detected and investigated by the Anti-evasion Unit of the Commissionerate.
Commissioner of Service Tax Vs Mail Order Solutions (I) Ltd (CESTAT Mumbai) The provisions regarding filing of appeals before the Tribunal are governed under the provisions of Section 86 of the Finance Act, 1994. Sub-section (1) ibid provides for filing of the appeal by an assessee before the Tribunal. The first proviso appended to sub-section […]
Jute Cess will be payable only when the goods are removed from the factory and hence the demands made in all three Orders are not sustainable.
Visakhapatnam Service Tax Commissionerate has initiated separate action against the Respondent at their Visakhapatnam unit for non payment of appropriate service tax there.
