Held that option is available to the appellant to claim cenvat credit on service tax paid on input services received in its SEZ units instead of claiming benefit of exemption notification.
The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking the extended period of limitation.
Refund of credit of cess cannot be denied merely on the ground that such credit, which could not be utilized prior to GST regime, would stand lapsed.
Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad) Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was ‘the […]
As per circular dated 23.08.2007 issued by the Department that clarifies that the payment of VAT/ Sales tax on a transaction has to be treated as sale of goods and levy of service tax on such transaction would not arise.
Confiscation of eleven gold bars-MMTC marking/brand was upheld and penalty under section 112(b) was reduced to Rs. 2,50,000 as the reliability of statement of Mr. Bajpai recorded during investigation was doubtful, as he had alleged coercion and duress.
What had been manufactured and supplied by assessee was ‘concrete mix’, which was not dutiable. Revenue had not brought any facts on record in support of its allegation of manufacture of RMC by assessee. Therefore, ‘concrete mix’ manufactured by assessee was not dutiable under Central Excise Act.
CESTAT held that Nimbooz by 7 UP and Nimbus masala soda by 7 UP are classifiable under chapter heading 22029020 of the First Schedule to Central Excise Tariff Act, 1985 which is for category of fruit pulp or fruit juice based drinks and thus M/s Varun Beverages Ltd. is entitled to consequential benefits, in accordance with law.
CESTAT held that when road construction is exempt, every activity related to the road construction is exempt including consulting engineer services, thus, the assessee providing consulting engineer services in the matter of road construction is entitled to get exemption under Sl. No. 13(a) of the Notification No. 25/2012-Service Tax dated June 20, 2012
Exemption of excise duty could not be denied for mere taking credit of duty paid on inputs used in the manufacture of goods as if assessee was availing such Cenvat credit and such wrongly availed Cenvat credit could be recovered under Rule 14 of Cenvat Credit Rules. Therefore, recovery of an amount under Rule 6(3) was without the authority of law and hence demands could not be sustained under Rule 6(3) and need to be set aside.
