Courts: CESTAT Mumbai
745 articlesExcise Duty
Excise Duty
Outward transportation from factory to port is ‘input service’ & Eligible for Cenvat Credit
Excise Duty
Excise Duty
Assessee can claim CENVAT of duty paid by job worker on goods sent back
Service Tax
Service Tax
As soon as the registration certificate has been surrendered by appellant, duty is cast on the department to verify whether the appellant has rightly gone out of the ambit of service tax or not
Service Tax
Service Tax
Vending of coffee is in the nature of a catering service and is very essential especially for the employees working round the clock in IT companies – repair of the coffee vending machine is an input service
Excise Duty
Excise Duty
Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product
Service Tax
Service Tax
No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory
Excise Duty
Excise Duty
Input services used in trading activity & in production of non-excisable goods not eligible for Cenvat Credit
Service Tax
Service Tax
Toll collection on behalf of NHAI would come under the category of Business Auxiliary Service ; NHAI only a statutory authority and not a constitutional authority
Service Tax
Service Tax
Deemed service provider is entitled to avail Cenvat Credit on inputs/input services/capital goods for payment of GTA service tax – Stay Granted
Service Tax
Service Tax
Service tax paid on input services of one unit can be distrubuted to other unit ; Recovery stayed
Service Tax
Service Tax
Penalty should not be imposed for if Assessee Paid service tax along with interest and late fee deposited before issue of Show Cause Notice
Excise Duty
Excise Duty
As Sum paid by assessee was never appropriated as duty, so, sec. 11B not applies to refund thereof
Service Tax
Service Tax
Benefit of reduced penalty u/s. 78 of 25% under 4th proviso is not admissible if tax amount is reduced by Commissioner (A)
Service Tax
Service Tax
