CESTAT Chennai held that ‘Computer System Desktops’ are classifiable under CTH 8471 as ‘automatic data processing machines’ even though it is being marketed as a gaming PC that is capable of running graphic intensive gaming applications.
CESTAT Chandigarh held that imposition of penalty unjustified as tax paid along with interest before issuance of show cause notice.
The appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Service was made effective , classification of aforesaid service would undergone a change in case of long term contracts even though part of the service was classified under respective taxable service prior to 01.06.2007
CESTAT Chennai held notebook computers imported for sale to Rajiv Ghandhi University of Knowledge Technologies, Hyderabad (RGUKT) i.e. institutional consumer and not ultimate consumer is assessable under section 4 based on transaction value and not based on Retail Sale Place.
CESTAT Chennai held that Diffused Silicon Wafer does not have capacity to perform the essential function of a Solar Cell and hence it cannot be classified under specific heading of Solar Cell i.e., CTH 8541 4011. However, Diffused Silicon Wafer can be classified under CTH 8541 9000 as parts of semi-conductor device.
CESTAT Ahmedabad rules in favor of Adani Power, confirming Commissioner (Appeals) authority to remand matters to Adjudicating Authority under Section 35 A of Central Excise Act.
CESTAT Ahmedabad ruled that construction of new buildings or civil structures as turnkey projects falls under Works Contract Service. Analysis of Kirti Infrastructures Ltd case.
CESTAT Chennai rules that the refund of unutilised Cenvat Credit for a sold factory is not allowable. Alfred Berg & Co. Vs Commissioner of GST & CE explained.
Department contended that such services, even when provided by foreign banks, fall under the category of banking and financial services as per the Finance Act, 1994. Therefore, they claimed that the service tax should be imposed on the appellant as the recipient of these services.
CESTAT Ahmedabad’s re-adjudication directive on rejection of transaction value or NIDB data of imported goods. Read the full order details here.
