CESTAT Kolkata held that providing operational or administrative assistance in any manner or providing infrastructural support service or managing distribution and logistics service, fall within the ambit of ‘Business Support Service’.
Versatile Wires Limited Vs Commissioner of CGST & CX – CESTAT Kolkata, ruled out penalty u/s 11AC due to lack of evidence of fraud, collusion, willful misstatement, or contravention of CENVAT Credit Rules
CESTAT Kolkata rules in favor of Aurora Fine Arts in a bonafide mistake case, exempting from penalty for a misdeclared EPCG license value, acknowledging voluntary duty and interest payment.
CESTAT Kolkata held that as mining services brought under the service tax net only with effect from 01/06/2007, service tax is not leviable on the same for the period prior to 01/06/2007.
Recent CESTAT Kolkata case, Lexmark International vs CGST & CX, highlighting significance of giving parties opportunity to present their cases and documents
CESTAT Kolkata held that CENVAT credit on the ‘inputs’ used in the manufacture of their final products, namely, Rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc which is cleared on payment of central excise duty, is duly available.
However, the lower authorities failed to verify the documents before reaching a conclusion. Therefore, the Appellant is granted another opportunity to present the necessary documents to the Adjudicating Authority.
CESTAT Kolkata directs remand in SBM Udyog’s appeal due to lack of evidence, requiring Adjudicating Authority to consider all documents for a fair decision on Service Tax.
CESTAT Kolkata held that denial of CENVAT Credit to service receiver alleging that invoice is issued by service provider beyond prescribed period is unjustified as obligation of timely issuance of invoice is cast on the service provider and not service receiver.
CESTAT Kolkata held that it was not correct to disallow credit on the strength of invoices issued by unregistered dealer (intermediate supplier), when actual receipt of goods was not disputed.
