Acclaris Business Solutions Private Ltd Vs Commr. of CGST & CX, Kolkata North (CESTAT Kolkata) When the Appeal came up for hearing, the Ld. Counsel appearing on behalf of the Appellant submits that they had filed a refund claim for Rs.9,79,412/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Authority […]
Commissioner of Central Excise & Service Tax Vs Kohinoor Steel Private Limited (CESTAT Kolkata) It is observed that the assessee has rightly availed the 50% of the capital goods Credit in the first year of its receipt and the remaining 50% of the credit in the subsequent year. The excess credit availed for the second […]
Kanam Latex Industries Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The facts of the case are that the appellant had imported rubber gloves in bulk. The original authority had directed them to indicate MRP on the packets of imported rubber gloves and assessed the goods to additional duty of customs in terms of Central […]
CESTAT Mumbai held that Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit.
CESTAT Ahmedabad held that transfer of technical know-how and patent etc. are in pursuance to the slump sale and not by way providing the service do not fall within the definition of Scientific and Technical Consultancy Service and Intellectual Property Service. Accordingly, demand of service tax not sustainable.
CESTAT Mumbai held that no amount of argument or depth of research can move ‘probiotics’ or, for that matter, ‘cultures of micro-organisms (excluding yeast)’ to chapter 21 of First Schedule to Customs Tariff Act, 1975 as proposed by the show cause notices.
CESTAT Delhi held that penalty under section 114AA of the Customs Act, 1962 is not imposable as the only declaration made by the respondent is the Bill of Entry and the goods were found as per the declaration in the Bill of Entry.
Directors are providing service of renting of immovable property not as Directors of appellant, whereas they are providing the said service in their individual capacity as owners of premises
LGW Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) It is undisputed by the appellants that they have filed the appeals before the Ld. Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld. Commissioner (Appeals) herein above. 6. In […]
CESTAT held that territorial location cannot decide admissibility of CENVAT Credit under Rule 2(l) of CENVAT Credit Rules, 2004.
