The issue under consideration is whether the invoice represent the true transaction value in the international market? This casual observation is not based on the factual position that emerges from the records of the case. Thus, for all the reasons above, the Commissioner (Appeals) was not justified in setting aside the orders passed by the assessing officer on the Bills of Entry.
The issue under consideration is whether the disallowance of input tax credit against service is justified in law? The said demand is also not tenable as the said demand was prima facie raised under the impression that the appellant is not entitled to cenvat credit.
CESTAT Delhi held that, the assessee could not be held to be liable for discharging service tax liability of the Demerged Undertakings as it the service recipient and not service provider therefore, the confirmation of demand by the Commissioner is bad in law.
Rohan Motors Limited Vs Commissioner of Central Excise (CESTAT Delhi) The demand of service tax in respect of the amount collected on account of bouncing of cheques and cancellation of orders is also not sustainable. These amount are penal in nature and not towards consideration for any service. In this connection reliance can be placed […]
Star Alloys & Chemicals Pvt. Ltd. Vs. CCE & ST (CESTAT Delhi) CESTAT has held that in the case of GTA service, CENVAT credit is available, therefore extended period cannot be invoked. Learned Advocate submits that whatever service tax was payable by them on the said GTA services, the same was available as a credit […]
The issue under consideration is whether service tax is applicable on income received from screening of movies for the annual film festival?
Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi) we find that assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also […]
The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ.
Kaizen Organics Pvt. Ltd. Vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several units in […]
whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?
