CESTAT Ahmedabad held that Cenvat Credit is admissible on any material used for construction of building or fabrication of any equipment which in turn used for providing output taxable service. Cenvat on material used in the manufacture of barges which are used for providing output service is admissible.
Read about the CESTAT Ahmedabad decision regarding service tax on fees paid to USFDA for approval of medicaments. The matter is remanded for further examination.
In the Hindustan Motors Ltd vs. Commissioner of Customs and CESTAT Delhi case, the appellate authority’s power to reject a refund claim based on grounds not indicated in the show cause notice is discussed.
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.
