Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liability & limitation period.
CESTAT Ahmedabad quashes penalty on Azaz Lokhandwala, Director of Schurter Electronics. No suppression of facts found as goods cleared with the right invoice.
CESTAT Ahmedabad it is settled legal position that cenvat credit on the sugar cess paid as part of CVD in respect of import of raw sugar is duly available.
CESTAT Ahmedabad held that since the issue involved is with regard to taxability of Ocean Freight and reimbursement of expense which is highly interpretational in nature. Further, in absence of suppression of facts or malafied intention, extended period of limitation is not invocable.
CESTAT Ahmedabad held that it is settled legal position that sub-contractor is liable to pay service tax even though main contractor has paid service tax on total value. Accordingly, service tax demand sustained.
CESTAT Ahmedabad ruling in Akshar Travels v. C.C.E. & S.T.-Daman exempts school children transportation from service tax, citing educational body exclusion.
CESTAT Ahmedabad quashes Service Tax demand on Green Logistics for hiring buses to MSRTC under ‘Rent a Cab Operator Service’.
CESTAT Ahmedabad held that appellant are entitled for the interest from the 3 months of the order of the tribunal till the refund of pre-deposit was granted.
CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.
CESTAT Ahmedabad held that welding material used for repairs and maintenance of the plants is eligible for cenvat credit. Further, Railway line material used to move inputs/ raw material and manufactured goods within the factory premises is directly connected to the manufacture of final product and therefore, the credit cannot be denied on these items.
