CESTAT Ahmedabad held that mixing of thermol and the input namely Mixed oil does not alter the nature of the product accordingly the same doesnt amount to manufacture.
CESTAT Ahmedabad held that activity of leasing workwear (uniform) to their clients on the conditions mentioned in the agreements with their clients is not taxable under supply of tangible goods.
Patodia Filaments Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that notification No. 30/2004-CE dated 09.07.2004 is not an absolute notification but a conditional notification issued under section 5A. The notification has the condition of non availment of cenvat credit. The sub-rule (3) (i) and (ii) of Rule 11 of the […]
CESTAT held that, once assessee had reversed proportionate credit attributed to exempted goods, no demand of 10% of value of goods can be raised by Revenue Department.
When the test reports were available on record, there was no need to go to the website and Wikipedia for the meaning of the product.
Rule 11(3) Cenvat Credit Rules 2004 Bar of credit lapsing applicable only when assessee availed absolute exemption & not on conditional one
Without any single evidence of taking credit in SCN, the SCN is bald & proceedings flowing from said SCN liable to be quashed on this threshold point itself.
Service tax demand against famous cricketers and brothers, Irfan Pathan and Yusuf Pathan was not justified as they were not providing any service as an independent individual worker therefore, they were not liable to service tax under the Business Support Service for brand endorsement during IPL.
CESTAT Held that, installation of ‘thermal insulation’ is a covered under definition of Works Contract Service & therefore, Service Tax is not demandable.
CESTAT Ahmedabad held that Heading No.3102 1000 of the ITC (HS) Policy 2009-2015 allows import of Urea through STC, MMTC and Indian Potash Limited. Hence, goods cannot be held liable to confiscation. Consequently, no penalty u/s 112 can be imposed.
