In a case involving removal of inputs as such, CESTAT Ahmedabad has held that first-in first-out (FIFO) system must be applied and removal of inputs from the old stock of a manufacturer must be considered. t noted that that the quantity removed from time to time was carried forward from the old stock and the stock balance of the input was much more than the quantity cleared.
Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai) The appellant is aggrieved by the disallowance of credit on rent-a-cab service. 2. On behalf of the appellant, Shri R. Rajesh, Head – Taxation of the appellant-company appeared and argued the matter. He submitted that the appellant is engaged in manufacture of […]
M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai) The very variation in the description of the goods in the dealers’ invoice, as well as the material inward notes, cannot be a ground for alleging that the appellant has availed fraudulent credit. There is no allegation with respect to the […]
BCCI Vs Commissioner of Service Tax (CESTAT Mumbai) it is undisputedly admitted that appellants have provided the program feed to the M/s MSM Singapore at the venue of match which is in India and not outside. The programme feed as provided by the appellant, is encrypted and then uplinked by the said M/s MSM/ WSG […]
Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi) The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns […]
Observing that actual consumption of material could vary from bill of material supplied along with designs and drawings by the principal, CESTAT Kolkata has set aside demand of Cenvat credit on alleged excess inputs.
Nelcast Ltd. Vs. Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s.38 of Employees […]
Service tax cannot be imposed under the category Real Estate Service in absence of any defined consideration for the alleged service as both the parties were buying and selling property on principal to principal basis rather than as an agent and the principle.
M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]
Service tax was not leviable for setting up of temporary camps in connection with the Gur-ta-Gaddi Tercentenary Celebration as it was a religious event. M/s Lallooji & Sons Vs Commissioner of Central Excise & S (CESTAT Allahabad)
