Ms Society of Indian Automobile Vs CST (CESTAT Delhi) So far as demand of service tax on sale of statistical data (statistical service subscription) is concerned we find that the appellant provide various kind of data pertaining to automobile industry after collecting the same from various sources. This data is available to members as well […]
I find that an identical issue in respect of the capital goods received for the manufacturing of final products which were exempted, was being heard and the eligibility for availing the credit was decided by the Larger Bench of the Tribunal in the case of Spenta International Ltd. v. CCE 2007 (216) ELT 133 (Tri. – Mum.). The ratio of the said judgment is clearly recorded in paragraph 10, which is reproduced as under :-
It is held that although contract, undoubtedly, designates the consideration in Indian rupees so that the service provider is not put to loss on account of currency fluctuations and merely because Service provider designates the consideration in Indian rupees, his Service Tax Exemption on Exports cannot be denied,
They were availing Cenvat credit of education cess paid on the inputs used by them in the manufacture of tractors. The tractors manufactured by the appellants are exempted from payment of excise duty vide Notification No. 23/2004-CE dated 09/07/2004.
It was held that the Tribunal’s decisions are binding on the lower authorities and cannot be ignored on the sole ground that the Revenue may prefer to file appeal against the same before the higher authorities until and unless the same is set aside by a higher forum.
It was held that when the revenue proceeded to include the value of SEZ exports in computing the total turnover, the same should also have been included in computing export turnover and accordingly the value of export turnover should be equal to the total turnover and the value of SEZ exports should be included in the export turnover (numerator).
Once partnership firm penalized, separate penalty not imposable upon partner of the firm because the partner is not a separate legal entity as there is no difference between the partner and the partnership firm.
The appellant were selling the sim cards to their franchisee and was paying sales tax to the State and activating the sim cards in the hands of subscribers at a valuable consideration and paying sales tax on the activation charges.
In the present case, duty paid items are MS Angles and Channels/Shelters which are brought to the site installed/erected and further put to use for mounting/installing telecommunication antenna and other equipment.
In the case of Commissioner of Central Excise, Ludhiana vs DRP Malleables Pvt. Ltd. (supra), the Tribunal held that Chartered Accountant Service is specifically covered under the scope of input service and the assessee is eligible for availing credit.
