As per circular dated 23.08.2007 issued by the Department that clarifies that the payment of VAT/ Sales tax on a transaction has to be treated as sale of goods and levy of service tax on such transaction would not arise.
Agasti SSK Ltd. Vs Commissioner of Central Excise & Service Tax, Nashik (CESTAT Mumbai) Brief background of this case is that CENVAT credit taken against manufacture of bagasse and press mud during sugar manufacturing process but was reversed at the instance of the Deptt was held to be admissible by the Commissioner (Appeals) in his […]
Commissioner of CGST & C.Ex. Vs Ethics Infra Development Pvt. Ltd. (CESTAT Mumbai) In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale […]
CESTAT set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons.
CESTAT set aside the order confirming the demand for reversal of CENVAT credit on the amount written off as bad debts. Further, held that there is no such provision in the CENVAT Credit Rules, 2004 or in Finance Act, 1994 for reversal of CENVAT credit for the services provided for which no consideration for service provided is received by an assessee.
Western Corrosion Controller Vs C.C.E. & S.T. (CESTAT Ahmedabad) CBEC clarified vide letter DOF No. 334/1/2008- TRU dated 29.02.2008 that if VAT is paid under the category of Works Contract then the service should be classified as works contract services. In the instant case while the appellant has submitted the challans under which VAT has […]
Nirma Ltd Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad) CESTAT carefully considered the submissions made by both the sides and perused the records. The issue involved in the present case is that whether the amount for which the refund claim was sought for by the appellant is deposit or duty and accordingly, whether the refund is governed by […]
Synfab Sales And Industries Ltd. Vs C.C.E & S.T. (CESTAT Ahmedabad) From the plain reading of the above rule 11(3) (i) (ii) it is clear that in terms of Clause (ii) of Rule 11(3) the balance credit shall lapse only if the assessee availed an exemption which is absolutely and exempted which is other than […]
Sunrise Traders Vs C.C.-Mundra (CESTAT Ahmedabad) To decide the correct classification of goods the commissioner held the Subheading 540751 to 540754 cover “other woven fabric, containing 85% or more weight of textured polyester filaments. For that the authority has relied upon report of ATIRA stating the fabric is made entirely of texturised yarn to be […]
Biostadt India Ltd Unit II Vs Commissioner of C.E. & S.T. (CESTAT Chandigarh) We find that appellant is clearing Biozyme in the packages of less than 10 litres or more than 10 litre cleared under chapter heading 31051000 was accepted by the department. With regard to the goods which are less than 10 litres, the […]
