CESTAT Ahmedabad

Service Tax Refund claim filed after expiry of limitation cannot be entertained

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) We find that the decisions relied on by the appellant in his support were passed without appreciating the decision of Hon’ble Apex Court in the case of Doaba Co-operative Sugar Mills (supra) and in the case of Mafatlal Industries Limited vs. UOI – 1997 (89) […...

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Commissioner (A) has power to remand the matter to Adjudicating Authority

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad) As regards the issue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon’ble Gujarat High Court judgment in the case [&he...

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Handwritten Serial Number cannot be the reason for denial of ITC

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad) The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise. It is clear from the rules that the invoice should [&hell...

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To Levy Services Tax No Presumption of Deemed Sale on the ground of Non Payment of VAT

Transpek Industry Ltd. Vs C.C.E. & S.T. (CESTAT Ahmadabad)

Authority has contended that since there is no payment of VAT, the transaction is not a deemed sale. However, we are of the view that there may be cases where even though there is a deemed sale, but the particular transaction may not attract sales tax/VAT....

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Separate notice not required for personal hearing post section 110(2) amendment

Shreyansh Marble Tiles Pvt Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad)

After amendment of section 110(2) it was concluded that no separate notice was necessary, before extending the period of limitation by a further six months (for issuance of show cause notice); the authority had to record reasons in writing, which of course, should be based on materials and inform the concerned party about the extension be...

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IILM University Sikkim liable to pay Service Tax on its Courses

Iilm Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad)

IILM Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) appellants themselves are not recognized by law to grant any degree and therefore, the service provided by the appellant qualifies as Commercial Coaching and Training. Notification 10/2003 reads as under:- “Commercial training or coaching centre providing commercial tra...

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Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled

PCL Oil & Solvent Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad has held that Para 4.28(f) of Handbook of Procedure, 2004-09 relating to regularization of bonafide default by exporters using Advance Authorisations, cannot be applied straight away to normal imports where export obligations have been fulfilled....

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Cenvat credit on GTA services when goods cleared on FOR basis

Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad)

Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad) CESTAT Ahmedabad has held that Cenvat credit was available on GTA services for delivering goods to buyer’s doorstep, in a case involving both MRP and non-MRP sales. Period involved was after 1-4-2008. The Tribunal observed that goods were cleared on FOR basis and freight/damages in transi...

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Cenvat reversal on inputs cleared as such FIFO system to be followed

Wimplast Ltd. Vs C.C.E. & S.T. (CESTAT Ahmadabad)

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...

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When penalty imposed on firm, penalty cannot be imposed on its partner

Awin Exim Company Vs Commissioner of Customs (CESTAT Ahmedabad)

Gujarat High Court in case of Commissioner of Central Excise vs. Jai Prakash Motwani, when penalty is imposed on partnership firm, penalty cannot be imposed on its partner....

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