Refund of Service Tax Cenvat credit was denied without issue of any show cause notice. Such an order is not sustainable in law.
CESTAT Mumbai held that rejecting exemption benefit and duty demand u/s 28 of Customs Act, 1962 by reassessing ‘cameras’ under general and residual description i.e. ‘others’ under 8525 8090 instead of declared specified classification i.e. 8525 8020 is unjustified.
CESTAT Mumbai held that there is no breach of regulation 11(m) of Customs Broker Licensing Regulations, 2013 (CBLR) as the licence is sub-let and two employees of sub-let owner failed to dealt with export consignment.
CESTAT Mumbai held that unless and until the assessment made at the dealer’s end is revised or altered, the Cenvat credit availed on the basis of invoices by the recipient’s unit cannot denied/whittled down.
Shairu Gems Diamonds Pvt. Ltd Vs Commissioner of Service Tax-IV (CESTAT Mumbai) CESTAT find that the learned Commissioner at paragraph 2 has referred to the show cause notice dated 21.08.2012 having been issued to the appellant, seeking confirmation of service tax demand for the period 2008 to 2012. He has also recorded that the said […]
CESTAT held that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of Service.
Amount deposited in PLA is an advance kept by assesses with exchequer & only when an amount is debited in PLA it is treated as payment of duty
CESTAT Mumbai held that Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit.
CESTAT Mumbai held that no amount of argument or depth of research can move ‘probiotics’ or, for that matter, ‘cultures of micro-organisms (excluding yeast)’ to chapter 21 of First Schedule to Customs Tariff Act, 1975 as proposed by the show cause notices.
CESTAT held that territorial location cannot decide admissibility of CENVAT Credit under Rule 2(l) of CENVAT Credit Rules, 2004.
