Vaishno Associates Vs. C.C.E. & S.T.-Jaipur (CESTAT Delhi) The activity carried out by the appellant is in the nature of Erection, Commissioning or Installation and for the disputed period i.e. 2008-09 to 2009-10, the activity will also be covered under the category of Works Contract Service (WCS) which was introduced in the statute w.e.f. 01/06/2007. […]
M/s G.P. Ispat Pvt. Limited Vs CCE&ST ( CESTAT Delhi) We are lead to the conclusion that in the case of the appellant, the demand of Central Excise duty cannot be upheld, since the allegation of clandestine removal has been made only on the basis of alleged shortages noticed during stock verification. In the absence […]
For the period prior to 16.06.2005, it was held that the activity of retreading of tyres restore the tyres to its functional form and the same will not come under the category of Maintenance or Repair.
M/s Tirathdas Shaukat Rai Construction Pvt. Ltd. Vs. CCE (CESTAT Delhi) 1. The appellant is aggrieved by the order dated 8thAugust, 2012 of Commissioner of Central Excise (Appeals), Indore. The appellants are engaged in construction activities. The dispute in the present appeal relates to two main activities of the appellant, namely construction of residential units […]
Supdt. of Police Vs. CCE&ST (CESTAT Delhi) Brief facts of the case are that the appellant, Superintendent of Police of various districts in the State of Rajasthan are alleged to have been engaged in providing Security Agency Service covered under Section 65(105)(w) of the Finance Act, 1994 without having the registration for the services. As […]
Vehicles are not meant to be used for movement of materials in the mines. Consequently, we are of the view that such goods cannot be covered under capital goods since they are in the nature of motor vehicle other than dumper and dipper. Consequently, tyres of such vehicle can also not be allowed for availing cenvat credit.
i. In these factories, the raw materials, which are various parts of herbs like barks, flowers, fruits roots, leaves etc. are converted into granules, extracts and oils which are in a semi-finished stage. The grievance of the Department is that, the goods prepared in Delhi factory are marketable, so the excise duty was demanded.
Rule 10(1)(e) of the Valuation Rules stipulates that all other payments actually made are to be made as a condition of sale of the imported goods by the buyer to the seller or by the buyer to the third party to satisfy and obligation of the seller to the extent that such payments are not included in the price actually paid or payable, shall be added to the price actually paid or payable for the imported goods.
Ld. Counsel for the appellant submits that the projects in question are not commercial in nature as Era Business School is an educational institution recognized by AICTE and awarding degrees/diploma recognized by law. It is his further submission that National Automative Testing Center is for testing the vehicles for homologation which is a statutory requirement as per motor vehicle rules for compliance by the manufacturer of automobiles.
CESTAT Delhi held that imparting training in English, French, German, Spanish language by the appellant are entitled for exemption under notification No. 9/2003 ST dated 20.6.03 and notification No. 24/2004 dated 10.9.2004. Therefore the appellant is not liable to pay service tax.
