Explore the Network vs. Commissioner of Central Excise case – CESTAT Chandigarh ruling on penalty, service tax, and Section 80 benefits. Full analysis and order details.
In a significant ruling, CESTAT Chandigarh affirms deductions for Octroi and Additional Sales Tax in Fresenius Kabi Oncology case, emphasizing clarity in show cause notices.
Assessee was entitled to claim interest on delayed refund must be payable from the date of deposit till the date of payment.
CESTAT Chandigarh held that construction services and other services which are necessary for the renting of the business falls in the definition of ‘input service’ as provided under Rule 2(l) of Cenvat Credit Rules, 2004.
CESTAT Chandigarh held that before 01.04.2011 it was not open to the appellants to avail CENVAT credit paid on input services and utilized for provision of exempted services or trading goods.
CESTAT Chandigarh held that allegation of violation of regulation 10(b), 10(d) and 10(n) of Customs Broker Licensing Regulation, 2018 (CBLR) proved against the appellant. Accordingly, customs broker license duly revocable.
CESTAT Chandigarh held that CENVAT Credit on warranty service provided free of cost during the warranty period through third parties dealer cannot be denied to the manufacturer.
Certificates issued by the Chartered Accountant and Chartered Engineer, go on to establish the fact of use of material in the work executed by the appellants. Therefore, we are of the considered opinion that the contract was not simplicitior but was a composite contract. Therefore, we find that the appellants are entitled for the abatement of 67% of the value as claimed by them.
No service tax on Mandap Keeper Service in respect of corporate booking of rooms where conference hall is provided as a complementary service.
CESTAT Chandigarh held that penalty under section 114A of the Customs Act, 1962 not imposable in absence of any duty demand. Penalty u/s 114A is invariably linked to the quantum of duty evaded.
