Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law
Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Held that demand of services tax on the basis of TDS /26AS statements/ 3CD Statements are not sustainable.
Held that revenue alleged that the assessee has collected service tax payment. However, revenue failed to support the allegation with any corroborative evidence. Demand of service tax unsustainable
Diamond Creations Vs C.C.-Mundra (CESTAT Ahmedabad) Coming to the contention of revenue regarding forgery of the textile committee report, we do not find any reason to go into the detail as the fact that reports were forged does not impact the classification assuming the reports relied upon by the department are the original one as […]
Held that it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending
Held that the demand of services tax is not sustainable on the basis of TDS /26AS statements.
Held that Appellant lost the ownership of the goods as soon as let export order was issued and hence Appellant cannot be held responsible if the importer situated at Iran had given instruction to change the port.
CESTAT held that Clearing and Forwarding (C&F) agent service is admissible input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004
CESTAT held that in case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable.
