Hence, the Cenvat credit is admissible to the appellant of the service tax paid by them on the service of ‘dismantling’ as the same is duly covered under the definition of input service.
Undisputedly, late Smt. Bimla Rani was the proprietor of the respondent firm M/s Shree Ambica Steel Industries. She died on 17.9.2006 and after her death the legal heir applied for cancellation of Excise registration in the name of the firm and the registration was admittedly cancelled by the Department in October, 2006.
Notification No. 12/2003-ST dated 20-6-2003 excludes the value of the goods and materials sold by the service provider to the recipient of service, from the value of the taxable services. The said exclusion is subject to the condition that there is documentary proof specifically indicating the value of the said goods and materials.
Apex Court in in the case of M.M. Rubber Co. (supra) of held that power under section 35E is a power of superintendence conferred on a superior authority to ensure that the subordinate officers exercise their powers under the Act correctly and properly and when a time limit is prescribed for exercise of this power,
The definition of ‘input service’, as given in Rule 2 (I) of Cenvat Credit Rules, 2004 has two parts. The main definition part during the period of dispute covered – “any service used by a provider of taxable service for providing in output service, or used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal.” The inclusive portion during the period of dispute covered certain service and group of service specifically mentioned. The group of services mentioned in the inclusive portion is – “activities relating to business, such as auditing, accounting, financing,
In this case, since as discussed above, the Renusagar Power Plant is a captive power plant of the Appellant’s manufacturing unit, the two have to be treated as one intergrated unit and therefore, the cenvat credit of service tax paid on insurance policy for the power plant would be admissible.
As per facts on record, the appellant is engaged in the manufacture of sugar and molasses falling under Chapter 78 of Central Excise Tariff Act. They are availing services of goods transport agency for receiving the inputs in the factory as also for clearing the final product from the factory. The appellant, as recipient of GTA services, are required to pay Service Tax.
Admittedly, the Chartered Accountant’s certificate to the effect that sale is on FOR basis and all expenses incurred up to the buyers premises form part of the cost of final product. Commissioner (Appeals) has also held in favour of the appellant, when he observed that the purchase orders are on FOR basis and it is the appellant who has to bear the freight and insurance by arranging transportation of the goods.
A ship broker, as the name itself suggests, is essentially a broker. Ship brokers are specialist intermediaries for negotiations between ship owner and charterers who use the ship to transport some cargo or between the buyers and sellers of the ship.
It is not disputed by the adjudicating authority that the appellants were in correspondence with the Ministry of Finance seeking exemption on the maintenance and repair services of aircrafts pertaining to Ministry of Defence. Such correspondence resulted in denial of said request for exemption by Ministry of Finance on 26.7.2005.
