Apex Court held that unjust enrichment not attracted where amount is deposited during investigation and pendency of appeal, as such deposits are under protest or in the nature of pre-deposit.
Concerned authorities have justified issuance of Show Cause Notice by invoking extended period of limitation, but for a mere allegation that there was suppression. It is very much settled position of law that allegations, howsoever strong, cannot take place of proof.
ICICI Lombard General Insurance Company Ltd Vs Commissioner of CGST And Central Excise (CESTAT Mumbai) In this case, it is an undisputed facts that the automotive dealers had paid service tax on the nature of services described in the invoices issued to the appellant; that payment of service tax by such dealers have been accepted […]
Since, the show cause notice was issued by Revenue, burden of proof was on Revenue to establish that the hiring of halls and hotel rooms had no nexus with the output services. Whereas the finding as recorded by both the original and appellate authorities did not indicate that the burden of proof is discharged by Revenue.
For assessment of Bulk liquid Cargo duty is payable on quantity received in shore tank & not on quantity mentioned in Bill of Leading/invoice
During investigation there is no discrepancy pointed out regarding the stock of raw material maintained by the appellant and the return submitted for the relevant period shows proper transaction of said material as claimed by the appellant. After considering the above facts and circumstances, I find no reason to allege that the appellant had availed ineligible CENVAT credit.
Operational Energy Group India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Issue whether service tax is required to be discharged on operational charges by the appellant has already been examined and decided in favour of the appellant by this Bench in the appellant’s own case vide Final Order No. 40104/2019 dated […]
Messrs Darcy Reservoir Consultancy Services P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT gone through the records, various submissions made and the case laws cited before us. We find that the case laws cited (Supra) by the appellant squarely covers their activities under ‘Survey And Exploration Of Minerals Service’ and Department has sought to […]
Triumph India Software Services Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) Managing Director of the appellant-company, appeared in person and submitted that she was the Managing Director of the Company at the relevant time. Due to financial difficulties, they could not pay service tax as submitted during investigation. Regarding the appellant’s responsibility to […]
CESTAT Delhi held that services of advertisement in print-media is exempt in terms of negative list of services under section 66D(g) of the Finance Act, 1994. Accordingly, service tax not leviable on the services of advertisement in print-media.
