CESTAT Delhi ruling in Takata India Pvt. Ltd. case clarifies that a general provision for slow-moving inventory, not written off, does not attract Cenvat Credit Rules. Detailed analysis and implications.
CESTAT held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement.
MSG Enterprises Vs Commissioner of Customs (CESTAT Delhi) provisions of Section 27 A, which provides that, “ where a refund is not granted within three months from the date of receipt of the application, that shall be paid to the applicant with interest at such rate, as notified, on such duty, from the date immediately […]
No limitation is applicable for refund in the facts and circumstances of the present case, due to the amount lying with the Revenue having the nature of revenue deposit.
Section 11 – Power of adjustment cannot be exercised for demand of tax/interest/penalty which is sub judice by Central Excise officers.
Merely because a note was given in the balance sheet of the appellant company that the service recipient’s company is an Associates Company of the appellant does not alter the legal status of independent entity of both the companies.
Rakesh Kumar Tibra Vs Commissioner of Central Goods (CESTAT Delhi) In view of the Final Order of this Tribunal dated 3.5.2019, in the case of Lucky Tobacco Co. Ltd. and Others, arising from the same impugned order-in-original, we find that the cause of action against these appellants also does not survive. In this view of […]
RMA & Associates Vs Principal Commissioner of Service Tax (CESTAT Delhi) The appellant was engaged in providing chartered accountant services. The dispute in the present appeal is regarding the non-payment of service tax on the amount representing reimbursement of expenses like conveyance, travelling and mobile expenses. The issue, in respect of reimbursable expenses has been […]
The issue involved in this appeal is as to whether the appellant had provided cargo handling service for the period 01.04.2007 to 30.05.2007 and mining service for the period 01.06.2007.
Punjab National Bank Vs Commissioner, Central Goods and Service Tax, Central Excise (CESTAT Delhi) CESTAT find that there is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances, I find that there is […]
