Nilkamal Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The Revenue having collected per force the Service Tax along with interest, the appellant is pushed into a situation where its refund claim is denied and even the credit of Service Tax so paid is also not allowed to be availed, with the introduction […]
Lenovo India Private Limited Vs Commissioner of Customs (CESTAT Chennai) Hon‟ble High Court of Madras in the case of M/s. Hewlett Packard Enterprise India Pvt. Ltd. v. Joint Commissioner of Customs & ors. reported in 2020 (10) T.M.I. 970 – Madras High Court has held that the proviso to Section 149 contemplates an opportunity to […]
Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund […]
The issue that arises for consideration is that whether the appellants are eligible to avail Cenvat credit on the service tax of commissions paid to commission agents in regard to sales promotion of their products. At the time of hearing, the learned counsel Shri M.N. Bharathi submitted that the department has denied the credit alleging that it is post manufacturing activity.
Explore the CESTAT Chennai order in MRF Ltd. vs Commissioner of GST & CE. Understand the eligibility of cenvat credit on service tax paid for outward transportation of goods.
Explore the case of Hari Babu vs Commissioner of Customs (CESTAT Chennai). Section 128 of Customs Act, 1962, time-bar appeal, analysis, and remand order detailed.
Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting […]
Commissioner of Customs Vs Kamdar Global Solutions Pvt. Ltd. (CESTAT Chennai) It is noted that the goods were specifically imported for meeting the requirements during the pandemic. Drones were intended to be used for monitoring the public as to whether there is violation of the restrictions for travel and gathering of people. It is also […]
AGFA Healthcare Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) On perusal of the documents, it is seen that there is no dispute that the appellant has paid excess duty of Rs.29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground […]
ld. Counsel for appellant has also raised an argument that the demand under MRSA cannot sustain for the period prior to 16.5.2008 when the transactions of the very same nature have been subjected to service tax under Information Technology Software Services after such services became taxable. It is to be stated that ITSS is not a category carved out of MRSA.
