CESTAT Kolkata ruling on Berger Paints India Ltd vs Commissioner of Central Excise: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)?
An analysis of Hindustan Construction vs. Commissioner of Service Tax case, covering service tax on corporate guarantees and credit protection fees.
CESTAT held that if Value Added Tax (VAT) is paid on goods used in repairs, no service tax can be levied on those goods.
CESTAT Chandigarh held that scrap generated during manufacture can be removed without payment of duty for job work and can be used as inputs.
CESTAT Delhi held that denial of benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) based on the show cause notice which is time barred is unjustified.
CESTAT Chennai held that imposition of penalty unwarranted as differential duty is already paid before issuance of show cause notice.
Sun Microsystems vs. Commissioner of Central Excise & Service Tax -Consideration received in convertible foreign exchange for services to a Singapore company in India qualifies as ‘export of service.
CESTAT Kolkata held that exemption under notification 25/2012-ST available as activities undertaken is covered within the ambit of works assigned under Article 243W of the Constitution to be carried out by the Municipalities. Further, mere non-payment of duties is not equivalent to collusion or wilful mis-statement or suppression of facts and accordingly extended period cannot be invoked.
CESTAT Ahmedabad held that during the charter period of vessels the right of possession of vessels and effective control have been transferred to service recipient, therefore the service does not fall under the “Supply of Tangible Goods Service”.
CESTAT Ahmedabad held that providing transit mixers for transportation of Ready-Mix Concrete (RMC) is classifiable under ‘Goods Transport Agency’ (GTA) services and not under ‘supply of tangible goods for use service’.
