In a case between ArcelorMittal Projects India Limited and C.C.-Mundra, the CESTAT Ahmedabad allowed the appeal of the appellant, stating that the limitation period for refund calculation should be determined according to Section 9 and 10 of the General Clauses Act.
CESTAT Chennai held that Upgraded Beneficiated Ilmenite are synthetic Rutile and hence classifiable under CTH 2823 and not under 2614.
CESTAT Delhi held that service of wireline logging, perforation and other mechanical job is covered under mining service only with effect from 01.06.2007. Accordingly, such services cannot be classified under ‘technical testing and analysis’ and taxed prior to 01.06.2007.
CESTAT Hyderabad held that the Appellant is eligible to take the cenvat credit on the invoices raised by various car dealers, distributors for the services provided by them as payment of service tax by such dealers/ distributors not disputed.
CESTAT Delhi held that the Cenvat credit for the insurance premium paid in respect of the group insurance/insurance of employees including retired employees/mediclaim is duly available as the same is having nexus to the business of the assessee.
CESTAT Chandigarh held that sub-contractor is liable to pay service tax on ‘Erection, Commissioning and Installation service’ even if the main contractor has discharged Service Tax liability on the activity undertaken by the subcontractor.
CESTAT, Bangalore ruling clarifies LCD panel classification. LCD Panels classified under tariff entry 9013 8010, while parts under 9013 9010.
CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS).
In present facts of the case, the Hon’ble Tribunal held that where a principal manufacturer did not file the requisite undertaking to the jurisdictional authority in terms of Notification No. 214/86, then the job worker was liable to pay the duty on the goods manufactured.
CESTAT Chandigarh held that the Registration under a particular service is not necessary for the purpose of claiming exemption under Notification No. 41/2007 dated 06.10.2007.
