Petro Carbon & Chemicals Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The short issue that arises for consideration in the instant appeal is whether the Appellant is entitled to Cenvat credit of Service Tax paid by it on the freight component in relation to transport of goods from non-taxable territory to India […]
There was no jurisdiction with the DRI to issue the Show Cause Notice in question and consequently, the whole penalty proceedings become ab initio void.
Hindustan Zinc Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) The issue involved in this appeal by the assessee is whether the demand of cenvat credit by way of reversal is justified, under the provisions of Rule 3(5B) of Cenvat Credit Rules, under the fact that the appellant has made provision in […]
Smt. Sushma Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Penalty against a Late Customs Inspector for the charges for abetment for fraudulent export of goods was deleted as there was no evidence produced by the department which might prove that assessee ever instigated or conspired or intentionally aided Shri Sajjan Kumar to fraudulently export the hand […]
Shreno Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by the Appellant and the differential demand of Service Tax alongwith interest and penalty therefore must be quashed and set aside. The Appellant also becomes entitled to […]
Convance Clinical Development Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) it is not in dispute that the appellant is an exporter and does not have any domestic services at all. Appellant availed input services for the purpose of rendering output service exporting to his foreign company for which he pays service tax and […]
M/s. ICICI Econet Internet and Technology Fund Vs. Commissioner of Central Tax (CESTAT Bangalore) Any start-up needs huge financial support and presently this is being done by alternative investment funds (AIFs) or venture capital fund (VCFs). These funds are pooled investment vehicles with a certain set of contributors. In India, these funds are usually in […]
Ruchi Soya Industries Ltd Vs Commissioner of Customs (CESTAT Delhi) Amount received by the appellant in terms of Machine Availability clause, from the service provider with reference to maintenance of WTG due to shortcoming in said service is merely an amount to safeguard the loss of appellant. The said amount cannot be called as consideration […]
Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall.
Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad) Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable We find that as per the facts before us there is no dispute that the tender was opened on 28.01.2015 and the appellant was declared successful bidder thereafter no separate contract/ […]
