Hitachi Home And Life Solutions India Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) The CESTAT, Ahmedabad bench has held that the cenvat credit cannot be denied on warranty services provided free of cost during the warranty period. The appellants approached the Tribunal challenging the order of the department denying Cenvat Credit of services provided by […]
Unitech International Vs C.C.C. & S.T. (CESTAT Ahmedabad) The fact of the case are that the appellant is a 100% EOU and have cleared paper waste after segregation process of waste imported during the period October, 2003 to January, 2005 on payment of excise duty by availing the benefit of concessional Notification No. 23/2003 dated […]
CESTAT finds that in the present case the Revenue has raised the Service tax demand merely on the ground of investigation conducted by the Income Tax Authorities. We find that demand cannot be raised merely on the basis of assessment made by the Income Tax Authorities.
In the present case, the observation made by the Commissioner (Appeals) in Para XXII,XXIII, II, XII, XXXVIII mentioned in the part (D) of discussion and finding of impugned OIA cannot be regarded as amounting to a remand.
Adani Energy Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) The Cenvat credit on input services was denied on the ground that the input services were also used in PNG Sale i.e. trading activity. Since the input services were not used for providing of output services, the Cenvat credit used in such activity was denied. We […]
Dishman Pharmaceutical & Chemicals Ltd. Vs C.S.T.-Service Tax (CESTAT Ahmedabad) As regard the service tax demand on stock exchange fees, we find that no documentary evidence was produced to show that this is a statutory levy and the appellant have paid as reimbursement. It appears that the Stock Exchange has charged fees to the appellant […]
Chakra Special Trading Co. Pvt Ltd Vs C.C. Kandla (CESTAT Ahmedabad) It is settled law that the price of contemporeous goods cannot be applied invariably in each and every case. Before applying the enhanced comparable price varies circumtances need to be verified such as the quality of goods, quantity of goods, country of origin etc. […]
Associated Soap Stone Distributing Company Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) In the present case, the issue to be decided is that the service in question is classifiable under the category of Site Formation and clearance, Excavation and Earth Moving and Demolition service as contended by the revenue or under the category of […]
Hotel UTSAV Vs C.C.E. & S.T. SURAT-I (CESTAT Ahmedabad) We find that the appellant have been discharging the service tax in respect of food served in the restaurant to their customers. However, they are not paying service tax in respect of packed food which is sold as take away either on the counter of the […]
Rasrasna Foods Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) ThThe brief facts of the case are that the appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry No.6272028 dated 28.12.2019. On 16.01.2020. The FSSAI authority certified that the appellant holds FSSAI license and the sample conforms to the standards […]
