Shreno Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by the Appellant and the differential demand of Service Tax alongwith interest and penalty therefore must be quashed and set aside. The Appellant also becomes entitled to […]
Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad) Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable We find that as per the facts before us there is no dispute that the tender was opened on 28.01.2015 and the appellant was declared successful bidder thereafter no separate contract/ […]
Explore the Shanti Construction Co vs. C.C.E. & S.T.-Rajkot case with CESTAT Ahmedabad. Delve into the nuances of service tax, Cenvat credit, and retrospective exemptions.
Explore the CESTAT Ahmedabad case of Majhar Muzaffar Hussain Sayed vs. C.C.-Mundra. Delve into the nuances of penalties imposed, cross-examination demands, and the remand for a fresh decision.
Laesen & Toubro Limited Vs C.C.-Mundra (CESTAT Ahmedabad) In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain. Therefore, we are not addressing the issue that whether the […]
Explore the CESTAT Ahmedabad ruling in Huhtamaki PPL Ltd vs C.C.E. & S.T. regarding Cenvat Credit on warehousing services. Know the legal insights and implications.
• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit.
Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Hon’ble Apex Court in the case of CORONATION SPINNING INDIA (Supra) has held that interest of refund on penalty is not admissible under Section 11BB. As a result I do not find the appellants are entitled to any refund of interest on penalty amount under Section […]
Explore the Patel Labour Contractor vs C.S.T. Service Tax case (CESTAT Ahmedabad) where legal nuances and interpretations led to a time-barred service tax demand. Understand key arguments and precedents.
Explore the case of Solvay Specialities India Pvt Ltd vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad). Detailed analysis of Cenvat Credit eligibility for Group Insurance Services, referencing legal precedents and judicial interpretations.
