CESTAT Allahabad rules against service tax demand based solely on Form 26AS, emphasizing the need for thorough evidence beyond income tax returns.
CESTAT Allahabad held that supply of diesel in Operation & Maintenance contract, being supply of goods, is outside the purview of service tax. Accordingly, value of diesel is not includible in the assessable value of operation and maintenance service.
Explore Mahesh & Co Pte Ltd case, including recall of orders, delay apology, and re-export compliance. Analysis of legal proceedings and consequences.
CESTAT Allahabad rules on Service Tax exemption for construction of slaughterhouse. Detailed analysis of Commissioner vs. Meatek Food & Machineries case.
CESTAT Allahabad rules in Jalan Con Cast Ltd. vs. Commissioner case. Detailed analysis on department’s power to retain deposited amount under protest.
CESTAT Allahabad remands matter on customs action due to department’s failure to dispatch order to assessee, challenging the bar of limitation under Section 128.
Interest for period after 3 months refund of 19 crores of cenvat credit was allowable after expiry of three months from the date of filing the claim to the date of claim. In the present case refund claim was filed on 27.12.2012 the period of three months will be over on 26.03.2013. They would be entitled to the interest for the period beyond 26 March, 2013 to the date of payment i.e. 21.05.2013, which was about 55 days.
In this analysis of Tehsildar Koil Vs Commissioner of Central Excise, CESTAT Allahabad rules on time-barred appeals, emphasizing the 30-day limit for filing
CESTAT Allahabad held that in case of foreign export proceeds, the Indian Exporters are not the recipient of services from the Foreign Bank/ intermediary bank. Accordingly, demand of service tax as service recipient on bank charges thereon unjustified.
CESTAT Allahabad held that SAD (Special Additional Duty) is not leviable on the goods cleared in DTA as samples from EOU by availing of exemption from payment of Sales Tax/ VAT.
