Held that the allegation of clandestine production and removal has to be established against any person by independent and tangible evidence. No demand exists in absence of such evidence.
Held that the demand of services tax is not sustainable on the basis of TDS /26AS statements.
Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is undisputed that the appellant has been manufacturing goods on job work basis and has been clearing them without paying duty as per the Notification No. 214/86-CE dated 25.03.1986. If the activity amounted to manufacture- which has not been […]
CESTAT held that service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose.
Held that Rule 16 allows the assessee to avail the cenvat credit of duty paid on the goods cleared by them, as if such goods are received as inputs
Held that Appellant lost the ownership of the goods as soon as let export order was issued and hence Appellant cannot be held responsible if the importer situated at Iran had given instruction to change the port.
Revenue has not made out any case of mis-declaration and consequential undervaluation. Therefore, we find no merit in the re-determination of the value of the yacht and confirmation of differential duty thereon.
K K Spun India Ltd. Vs Commissioner of Central Excise Customs and Service Tax (CESTAT Delhi) Learned Counsel for the appellant urges that the show cause notice is mis-conceived, as the finished products manufactured by the appellant are not exempted, rather are dutiable @ 10% ad valorem as per CTH 68109990 under the Central Excise […]
G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi) Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide […]
CESTAT set aside order of Revenue Department demanding service tax on Ocean Freight Charges under Business Support Services.
