CESTAT Delhi held that refund of transitional credit entitled to the assessee, as the assessee was unable to file TRAN-1 due to the technical glitches.
CESTAT Mumbai held that CENVAT credit is available against invoices and also against debit notes which contains all the substantial information as prescribed in rule 9 of the CENVAT Credit Rules, 2004
In a significant case of Star India, the CESTAT had held that the impugned order had failed to identify the taxable service that the erstwhile foreign entities had obtained from the foreign service provider without which the test of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 was not applied.
CESTAT held that the assessing authority has not found any undeclared machines in the manufacturing premises or factory of the assessee and duty has been demanded based on assumptions and presumption, which is not permissible under the scheme of compounded levy on the product manufactured by the assessee. Therefore, the appeals filed by the assessee were allowed by the CESTAT.
CESTAT Delhi held that sub-units/sub-assemblies of equipments such as modems, routers, hubs, repeaters, multiplexers would not be apparatus and NIC (i.e. a standalone apparatus) cannot be compared with Router Line Cards. Thus, Router Line Cards are classified under CTI 8517 70 90 and not CTI 8517 69 90.
In the present case, admittedly the whole of the service was provided outside India and received outside India, therefore, even in terms of the said rule, the service tax is not leviable on the Business Exhibition Service received by the appellant which was performed outside India hence not taxable in the hands of the appellant.
Ratnamani Metal And Tubes Limited Vs Commissioner of Customs (CESTAT Ahmedabad) We find that there is no dispute to the use of the subject second hand office furniture/equipment in relation to the manufacturing of goods and hence the subject goods are part of complete stainless steel tube manufacturing plant. The authorities below have nevertheless taken […]
CESTAT Delhi held that premium charged due to interest restructuring is net present value of loss of interest and therefore not leviable to service tax under ‘banking and other financial services’.
Meghna Clearing and Forwarding P. Ltd Vs Commissioner of Customs (CESTAT Mumbai) In the present case the concern clerk admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in […]
Inadmissible cenvat credit i.e. in respect of the insurance services pertaining to the family members of the employee of the appellant.
