Universal Industries Vs Commissioner, CGST (CESTAT Delhi) Appellant, inter alia urges that appellant have paid custom duty on CIF value which includes ocean freight element. Thus, there can be no demand of service tax on the purchase price of goods, even under Reverse Charge Mechanism. Accordingly, he prays for allowing the appeal with consequential benefits. […]
Alkem Laboratories Ltd Vs C.C.E (CESTAT Ahmedabad) Whether the Appellant is entitled to Cenvat Credit in respect of inputs and packing materials used in the manufacture of medicament (exhibit batches) and the same is tested for trial and quality purpose and were destroyed / disposed off within the factory thereafter? CESTAT find that there is […]
V.V. Titanium Pigments Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai) The issue that requires to be analysed in these present appeals is whether the date of one year has to be computed from the date of resubmission of the refund claim or the date of original submission of the claim. Needless to say that […]
Shubhlakshmi Polysters Ltd. Vs C.C.E. (CESTAT Ahmedabad) CESTAT find that the adjudication authority in respect of disputed input services denied the credit without discussing the nature and use of the services in the Appellant’s factory. In order to find out the eligibility of a particular service as ‘input service’ under such definition, the nature and […]
CESTAT Ahmedabad held that where during the provision of Authorized Service Station Services, the spare parts and lubricants sold and VAT thereupon was paid the value of such spare parts and lubricants would not attract Service Tax.
It is settled position of law that the time limit applicable for demand of customs duty under section 28 ibid is also applicable to recovery of amount under section 28B.
Siba International Vs Commissioner of Customs (CESTAT Mumbai) Facts of the case, in a nutshell, is that Appellant-Exporter Siba International was engaged in export of processed buffalo meat after procuring the same from M/s. Al-Azlan Frozen Foods, Moradabad (UP) an approved processing plant for export of boneless buffalo meat as a prescribed condition under Chapter […]
Kellogg India Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai) Appellant is engaged in the manufacture of breakfast cereals and avails the CENVAT credit of excise duty paid on inputs and capital goods and service tax paid on input services used in relation to the manufacture of their final products. From the perusal […]
Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The appellant also raised a point that they are eligible for exemption on the vocational training service. In this regard we find that Computer Education service has been excluded from the Vocational Training service by Notification No. 19/2005-ST dated 07.06.2005. In this case […]
Desai and Diwanji Vs Commissioner of CGST (CESTAT Mumbai) It was held in that decision that in the event of centralised billing and centralised accounting system, when one registration is permissible under Section 4(2), discharging Service Tax liability from the registered premises would not disentitled the benefits of CENVAT Credit on the Service Tax paid […]
