Reliance Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabed) The limited issue to be decided in the present case is that when the appellant were granted the refund of excess reversal of cenvat credit whether they are entitled for the interest for the delayed sanction of refund in terms of Section 11 BB. I find […]
Gujarat Metal Cast Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that if the sale of goods is on FOR, freight is included in assessable value on which excise duty was paid and the freight was not separately charged to the customer of the goods, the assessee is entitled for the Cenvat Credit. […]
CESTAT Ahmedabad held that the activities of renting of immovable property and supply of tangible goods cannot be classified under infrastructural support service and since the said services were taxable after the relevant period. Demand of service tax not sustainable for earlier period.
CESTAT Ahmedabad ordered provisional release of perishable goods i.e. dry dates holding that in case of perishable goods provisional release of the goods should be allowed expeditiously.
CESTAT Ahmedabad held that arrangement of the appellant with it is associate companies is in the nature of cost sharing and it would not be correct to say that the appellants are providing any services to their associate companies and hence demand of service tax unsustainable.
CESTAT Ahmedabad held that all the services provided in relation to power transmission is exempted from service tax as per notification 45/2010-ST.
CESTAT Ahmedabad held that rejection of transaction value is unjustified as department has failed to produce any evidence reflecting that the relationship between the parties has influenced the price.
Utkarsh Chemicals Vs C.C. Mundra (CESTAT Ahmedabad) The common issue involved in all the appeals of the bunch as well as in the present appeals is of classification of goods declared by the appellant as Bed Cover and the revenue’s claim is that imported goods is ‘polyester woven fabric’ classifiable under CTH 54075490. Brief facts […]
Meghmani Organics Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute about the duty and interest which were already paid by the appellant on pointing out by the audit. The only limited issue to be decided by me in the given facts and circumstances are that whether the appellant is […]
Chashmita Engineers Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Appellant is seeking benefit of Notification No. 20/2003-ST in respect of the service provided by them in respect of AVETCS system. Services provided for AVETCS as follows: “The Automatic Vehicle Entry Tax Collection System (AVETCS) of Commissioner of Transport constitutes electronic weigh bridges, CCTV system, computers, […]
