Once duty is paid on finished goods even though said finished goods attract nil rate of duty or exempted under any notification, cenvat credit on input cannot be denied
Bombardier Transportation India Pvt Ltd Vs C.C.E. & S.T Vadodara II (CESTAT Ahmedabad) We find that there is no dispute that the appellant had initially filed the refund application on 13.06.2011. It is this refund claim which was rejected by the sanctioning authority and the matter had travelled up to this Tribunal. This tribunal vide […]
Gujarat Jhm Hotels Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the cenvat credit was denied in respect of service received by the appellant from M/s. Indian Hotels Co.Ltd. on the pretext that the same is classifiable under Business Auxiliary Service which is not specified under Rule 6(5) of Cenvat Credit Rules, […]
Laviosa Trimex Industries Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Appellant is a CHA and they have issued the invoices showing the description as Custom House Agency Service Charges. Therefore, there is no dispute that the services on which the refund claim was made is indeed CHA Service. Moreover, even if any other service […]
CESTAT held that, SCN under Section 73(3) of CGST Ac was issued after Service Tax amount was paid by assessee, thus, demand for tax is not sustainable
CESTAT held that giving options for availing a particular option is procedural requirement and on failure of same, assessee cannot be deprived of choosing any of option available in Rule 6(3)
An investigation was conducted upon ICFAI and its associates all over India, which resulted into issuance of multiple show cause notices proposing the demand of service tax along with applicable cess, interest and penalty, for the period of October 2007 to September 2009.
Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.
CESTAT Ahmedabad held that service of soil conservation and land reclamation undertaken by public sector undertaking which is provided to Government is exempt from service tax vide notification no. 25/2012.
Assessee is legally entitled for cash refund of accumulated & unutilized Cenvat credit of Education & Secondary and Higher Education Cess as per Rule 3 of Cenvat Credit Rules, 2004
