Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.
CESTAT Ahmedabad held that service of soil conservation and land reclamation undertaken by public sector undertaking which is provided to Government is exempt from service tax vide notification no. 25/2012.
Assessee is legally entitled for cash refund of accumulated & unutilized Cenvat credit of Education & Secondary and Higher Education Cess as per Rule 3 of Cenvat Credit Rules, 2004
CESTAT Hyderabad held that imparting of coaching for competitive examinations such as IIT-JEE, AIEEE etc is a taxable service in terms of Section 65(26) of Finance Act 1994.
CESTAT Hyderabad held that freight charges for delivering goods to the buyers premises is not includible while assessing the value for the purpose of payment of central excise duty.
CESTAT Ahmedabad held that mixing of thermol and the input namely Mixed oil does not alter the nature of the product accordingly the same doesnt amount to manufacture.
CESTAT Ahmedabad held that activity of leasing workwear (uniform) to their clients on the conditions mentioned in the agreements with their clients is not taxable under supply of tangible goods.
CESTAT Mumbai held that claim of extra payment of tax without any documentary evidence (except arithmetical calculation) is not adjustable and unsustainable in law.
On the plain reading of Rule 11 (3) (i) (ii), it is clear that as per sub-clause (2), the credit shall be lapsed only if the exemption under the Notification is absolute that means in case of conditional Notification the provision of lapsing of credit will not apply.
Wearit Global Ltd. Vs C.C.E. (CESTAT Delhi) In the present case the appellant has opted for exemption as per the Notification No. 30/2004-CE where the exemption is conditional. As per Rule 11 (3)(ii) CCR, Cenvat Credit balance will lapse only if the product is exempted absolutely under Section 5A of Central Excise Act. But since […]
