The Tribunal examined whether threshing and redrying of tobacco leaves fall under Business Auxiliary Services. It held that the activity is not taxable, setting aside the demand.
The Tribunal examined whether gold coin sales amounted to consignment agent services. It held that the activity was trading involving transfer of title and not a taxable service.
The tribunal ruled that the six-month limit introduced in 2014 cannot be applied to invoices issued before the amendment, as it would retrospectively restrict an accrued credit entitlement.
The Tribunal ruled that before 01.04.2016 Rule 7 allowed discretionary distribution of credit by ISDs. As the disputed period fell within that timeframe, denial of credit on proportionality grounds was unsustainable.
The tribunal ruled that discounts offered on demo vehicles cannot reduce assessable value since the vehicles are identical to normal cars cleared to dealers.
The tribunal held that expatriate personnel working under the full control and supervision of the Indian company were employees, not service providers, and therefore payments relating to their salaries were not liable to service tax.
CESTAT ruled that communication from the supplier and supporting photographs clarified the actual quantity of imported memory modules, negating the charge of mis-declaration.
The Tribunal held that once a resolution plan is approved under the Insolvency and Bankruptcy Code, appeals relating to claims not included in the plan cannot continue.
The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
The tribunal held that steel items used for maintenance and repair of manufacturing machinery fall within the scope of inputs used in relation to manufacture. The demand for reversal of Cenvat credit and penalty was set aside.
