No deduction under the Head “Provident Fund” is permissible in the above provisions and I therefore, hold that the taxable value of Rs.22,93,296/- for which deduction has been claimed by the party is part of the value of taxable services and is not allowed.
CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.
CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed and transitional provisions under GST was not complied.
CESTAT Allahabad held that penalty imposable for the act of smuggling of battery scrap by concealing the same with plastic scrap through un-notified route from Nepal. Accordingly, penalty upheld and appeal dismissed.
CESTAT Allahabad held that customs duty leviable on manufacturing of stainless steel coils under Advance Authorisation Scheme is exempt. Accordingly, appellant is entitled to refund of CVD paid on the same.
CESTAT Allahabad held that material imported based MOEF permission by a company cannot be diverted to any other unit for any purpose other than one stated in permission letter.
The CESTAT ruled that interest on refundable pre-deposits is mandatory, regardless of whether it’s claimed, in the India Yamaha Motor Pvt. Ltd. case.
Where preferential location charges charged by the builder includible in the taxable value of the service tax levy and no separate charge was levied, the liability to pay service tax did not arise as it was only when a particular service was separately charged that the liability to pay service tax arose.
Explore the Daurala Sugar Works vs. Commissioner of Central GST case, focusing on bagasse’s non-dutiable status and CENVAT credit implications under Rule 6(3) of CCR, 2004.
Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit under Section 27 for refunding customs penalty and redemption fines.
