CESTAT Kolkata held that provisions of rule 6(3) of the CENVAT Credit Rules, 2004 is not applicable when CENVAT Credit attributable to non-excisable goods not availed. Accordingly, demand set aside.
CESTAT Bangalore’s ruling on Gelatin Mass Waste generated during manufacturing, addressing the demand for CENVAT credit reversal and its sustainability.
CESTAT Kolkata held that fabric containing both Cotton and polyester in the ratio of 79.2% and 16.8% respectively is rightly classifiable under the CTH 52113190 as Cotton Polyester fabric. Accordingly, demand of differential duty of customs set aside.
CESTAT Bangalore held that various processes i.e. blackening, buffing, final inspection, packing etc. carried out on the inputs results into manufacture. Accordingly, CENVAT Credit on duty paid on inputs is admissible.
CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’. Accordingly, demand of service tax set aside.
CESTAT Chandigarh held that Travel Agency Service, AMC Photocopy Machines and Broadband services used for the purpose of business and not for any personal use is eligible for CENVAT Credit.
Services rendered by the respondents to M/s SB Plc, UK constitute export of service as the services were utilized by a company situated outside India and used outside India and the principal was located outside India with whom there was contract of service and such principal had paid for such services to the respondent in convertible foreign exchange.
Cenvat Credit on Input or Capital Goods could not be denied merely for showing tubes and flaps separately in invoices. Moreover, tubes and flaps were used in the manufacture of the tyres and as such qualify to be “inputs” given the definition given under Rule 2(k) of CCR, 2004.
CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same.
CESTAT Bangalore held that in the absence of any evidence regarding removal of the goods before completion of the project, the benefit of Notification No.108/95 CE dated 28.08.1995 amended vide Notification No.13/2008 CE dated 01.03.2008 cannot be denied. Accordingly, demand set aside.
