CESTAT Ahmedabad held that as work orders involves both supply of material as well as service, the same is classifiable under works contract service and not under Commercial and Industrial Construction Service.
CESTAT Chandigarh held that job worker is the one who works upon the goods supplied directly or indirectly by the principal manufacturer. In absence of the said supply, appellants do not fit into the definition of ‘job worker’. Hence, demand unsustainable.
CESTAT Kolkata held that for the purpose of sub heading 27101920, the “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210 degree Celsius. Goods not meeting the requirements as specified under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920.
CESTAT Delhi held that no service tax is payable as the assessee did not receive any consideration for providing a corporate guarantee.
CESTAT Kolkata upholds that Coal Mines Provident Fund Organization (CMPFO) is not liable to pay service tax on administrative charges in the absence of service provider-recipient relationship and consideration.
A comprehensive review of the case National Building Construction Corporation Limited vs Commissioner of Central Excise & Service Tax, exploring the impact of the correct classification under Section 65(105)(zzd) for construction contracts.
CESTAT Mumbai’s decision, clarifying role of Revenue in filing revise applications under Section 35EE of Excise Act, in the case of Mail Order Solutions (I) Ltd.
CESTAT Chennai held that service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also.
Explore CESTAT Mumbai judgement in Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST, underlining importance of evidence consideration in rejecting Cenvat Credit claims
CESTAT held that the utilization of credit by any unit within the same entity would not cause any loss to the Exchequer. This is because the credit disallowed to one unit is proportionally made available to the second unit. From a company’s perspective, the net credit availed and utilized remains unchanged.
