The dispute is with reference to availability of Cenvat credit to the appellant in respect of cement and steel bars used in the structural foundation to support the power plant. The matter was earlier heard by the Single Member bench.
CCE Kutch (Gandhidham) Vs. Almac Enterprise (CESTAT Ahmedabad) Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes.
The issue involved in both these appeals being the same were heard together and disposed by this common order. The parties hereinafter referred to as assessee and department for the sake of convenience.
Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax.
M/s. Navin Fluorine International Ltd. Vs. CCE (CESTAT Delhi) It is clear that show cause proceedings were initiated only on the ground that the amended Cenvat Credit Rules excluded the construction services as eligible input service. The appellant took credit on 30.04.2011 whereas the amendment was carried on 1.4.2011. It is nobody’s case that the […]
Various goods on which the Revenue seeks to collect Excise duty are all, admittedly, products incidentally arising during the manufacture of finished goods on which in any case, the appellant is discharging duty. These scrap material are not emerging due to a process of manufacture. Hence, they do not qualify to be taxed for excise levy.
M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi) Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also […]
There is demand of interest for the intervening period from the date of presentation of cheque till its realization. I find that as per Rule 6 (2A) of the Service Tax Rules, 1994, the date of presentation of cheque is the date of payment of Service tax. Same view has been taken by the Tribunal in the case of Travel Inn India Pvt. Ltd.
M/s. Narain Packaging Vs. Commissioner of Service Tax (CESTAT Delhi) Admittedly, the packaging is subsequent to manufacture of paper by M/s. J K Paper Ltd. The appellants claim that they have contributed to the incidental activity of manufacture. We note that the appellants are engaged in packing activity in the premises of clients. The cut […]
There is no dispute that the activities of the appellant are squarely covered within the definition of “Public Relation Services”, which was made taxable w.e.f. 01.05.2006. The stand of the respondent is that a particular service which has been newly introduced cannot be made taxable prior to the date of its introduction.
