Explore the CESTAT Delhi order on Shiv Naresh Sports Pvt. Ltd. service tax dispute. Analysis of sports facility services, commercial construction, and implications. Full text included.
Vandana Global Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) Whether for the electricity generated by the appellants for captive consumption, some part whereof has been sold to state electricity body, the appellants are not liable to take the credit on such amount of electricity as has been sold out. It is […]
Explore the CESTAT Delhi ruling in Ceramic Tableware case against the Commissioner of Customs. Analysis of clerical error, redemption fine, and penalty under Sections 112(a)(ii) and 114AA.
Framing laws is the sovereign right of the state and this is not subservient to any contract between two businesses. Needless to say that in the case of any conflict between a contract and the law, the latter prevails.
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.
