CESTAT Mumbai held that Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit.
CESTAT Ahmedabad held that transfer of technical know-how and patent etc. are in pursuance to the slump sale and not by way providing the service do not fall within the definition of Scientific and Technical Consultancy Service and Intellectual Property Service. Accordingly, demand of service tax not sustainable.
CESTAT Mumbai held that no amount of argument or depth of research can move ‘probiotics’ or, for that matter, ‘cultures of micro-organisms (excluding yeast)’ to chapter 21 of First Schedule to Customs Tariff Act, 1975 as proposed by the show cause notices.
CESTAT Delhi held that penalty under section 114AA of the Customs Act, 1962 is not imposable as the only declaration made by the respondent is the Bill of Entry and the goods were found as per the declaration in the Bill of Entry.
Directors are providing service of renting of immovable property not as Directors of appellant, whereas they are providing the said service in their individual capacity as owners of premises
LGW Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) It is undisputed by the appellants that they have filed the appeals before the Ld. Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld. Commissioner (Appeals) herein above. 6. In […]
CESTAT held that territorial location cannot decide admissibility of CENVAT Credit under Rule 2(l) of CENVAT Credit Rules, 2004.
Architect service, telephone expenses were input services and therefore Service Tax paid on said services is eligible as CENVAT Credit
Electrosteel Steels Ltd. Vs Commr. of CGST & Central Excise (CESTAT Kolkata) All the dues including the statutory dues owed to the Central Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which […]
The goods imported such as main PCB, lightning protector, DC/AC cables, fuse holders are neither parts nor accessories of Integrated Fixed Wireless Telephones ( IFWT )could not be considered as accessory as these parts were not used to increase the effectiveness or convenience of IFWT. Therefore, the goods imported were neither parts nor accessories of IFWT and therefore could not avail the benefit of notification for Customs duty exemption.
