Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Appellant has all along taken the view that transport service is not taxable service as it was not provided by the goods transport agency, but by goods transport operator and/or individual truck owners namely an individual either owning or operating. This plea has […]
Prasad Explosive & Chemicals Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The present appeal has been filed by the Appellant against the Order-in-Appeal No.43/RAN/2018 dated 01.02.2018 passed by Commissioner (Appeals) of CGST & Central Excise, Ranchi. 2.1 The facts in brief are that the Appellants are engaged in the manufacture of “Emulsion […]
t is settled law that if the assessee has not received the amount from the buyers, it cannot be held, that the Appellant will be unjustly enriched.
CESTAT Kolkata held that CENVAT Credit of steel items used for the purpose of setting up of coal washery plant is available applying the user test principle.
CESTAT Kolkata held that the activity of loading and unloading of goods was instantly for transportation and therefore said services were classified as Goods Transport Agency and not Cargo Handling Services accordingly exempted under notification no. 17/2009.
CESTAT Kolkata held that refund of tax paid under mistake is not barred by period of limitation prescribed under Section 11B of the Central Excise Act. Refund granted to the appellant.
In absence of any such specific allegation in show cause notice authority cannot mechanically impose penalty under Section 11AC of Excise Act
Once duty is paid by assessee treating activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit.
Held that since Cess on Paper is not a duty of excise the provisions of Section 11B of the Central Excise Act would not apply
CESTAT held that Cenvat credit of Service Tax paid on the insurance premium on the insurance policies taken for the employees of the Appellant which is covered under the Employees State Insurance Act. 1948 as well as the Factories Act, 1948 are eligible for Cenvat credit as per Rule 2(l) of the Cenvat credit Rules, 2004.
