Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Held that work of mediator/ arbitrator in resolving the dispute between the parties is not management consultancy service. Accordingly, not liable to service tax under management consultancy service u/s 65(65) of the Finance Act, 1994
Held that no iota of evidence was submitted by Revenue regarding under valuation of goods and hence benefit given to the appellant.
CESTAT Held that services relating to modernization, renovation or repairs of factory is input service, accordingly cenvat credit available.
No service tax on composite works contract services of supply of goods/deemed supply of goods & services under any head before 1.6.2007
PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act
CESTAT find that there is no deliberate non-compliance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. Accordingly, CESTAT allow this appeal and set aside the penalty under Section 78.
Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.
CESTAT held that there shall be consonance between allegation levelled by Revenue and the records presented against the taxpayer. Further held that the allegation cannot be justified in absence of any admission from the assessee against the alleged clandestine transaction. Moreover, third party records and statement by Director of the Company cannot be used against the assessee for non-joinder of the parties.
Regulation 13 of CBLR, 2013 lays down that change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for grant of license under Regulation 7.
