CESTAT Ahmedabad rules in favor of Edelweiss Financial Advisors Ltd., stating no service tax on computer-to-computer linkage charges for stock broking companies. Details of the case here.
CESTAT Ahmedabad rules that service tax isn’t applicable to materials supplied free of cost by the service recipient during construction. Read the full case analysis.
CESTAT Ahmedabad held that refund under rule 16 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allowable on account of change in constitution of firm into a private limited company.
CESTAT Ahmedabad held that Cenvat Credit of duty paid on inputs used in manufacture of final products cleared without payment of duty and which is further utilized for manufacture of final products on which duty is paid is allowable.
CESTAT Ahmedabad held that in case of production of a new retail sale price, duty is to be calculated on pro-rata basis, in the present case only four days, when the production has taken place.
CESTAT Ahmedabad held that the issue involved is of pure interpretation of legal provisions and classification of services therefore, in absence of any no mala fide intentions and suppression of facts with intention to evade payment of service tax, extended period of limitation cannot be invoked.
CESTAT Ahmedabad held that the works contract service of construction of residential complex for JawaharLal Nehru Urban Renewal Mission (JnRUM) is not liable to service tax
In a case between Emtee Poly Yarn Pvt. Ltd. and C.C.E. & S.T. VAPI, CESTAT Ahmedabad sets aside demand for Excise Duty, citing a nil rate on the day of clearance.
CESTAT Ahmedabad held that enhancement of value unsustainable as approximately same price for various other consignments imported at same time and have same quantity were accepted by the department.
The ruling emphasized that limitation should not apply in such cases and that the mere filing of an appeal by the department does not withhold the refund.
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