CESTAT Bangalore held that rule 11 of Central Excise Valuation Rules, 2000 will be applicable for determination of assessable value of goods manufactured on job work basis.
Since raising of finance for day-to-day operations by assessee was squarely covered within the scope of the definition of ‘support service’ and thus assessee was liable to discharge service tax on the Guarantee commission paid to Government of Karnataka or raising funds from the debt market.
CESTAT Bangalore upheld the Commissioner’s order regarding vegetable oil carotene levels, stating that delay in sample drawal impacts accuracy.
CESTAT Bangalore quashes penalty under Section 112A of Customs Act on undervaluation of artificial flowers and photo frames due to lack of corroborative evidence. Analysis of the case.
CESTAT Bangalore rules in Rafeek K.T. vs Commissioner of Customs case: Retracted statements without corroborative evidence deemed inadmissible.
CESTAT Bangalore held that without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments. Accordingly, demand for all the past consignments set aside.
CESTAT Bangalore held that various processes i.e. blackening, buffing, final inspection, packing etc. carried out on the inputs results into manufacture. Accordingly, CENVAT Credit on duty paid on inputs is admissible.
CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’. Accordingly, demand of service tax set aside.
CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same.
CESTAT Bangalore held that in the absence of any evidence regarding removal of the goods before completion of the project, the benefit of Notification No.108/95 CE dated 28.08.1995 amended vide Notification No.13/2008 CE dated 01.03.2008 cannot be denied. Accordingly, demand set aside.
