Cestat judgments - Page 104

Refund or CENVAT credit on input services allowed only if services are consumed in output service

Kbace Tech Pvt. Ltd. Vs CCE/ CST (CESTAT Bangalore)

Recently in the case of Kbace Tech Pvt. Ltd. v. CCE/CST CESTAT ruled that the refund or CENVAT credit on input services is allowed only if the services are consumed in the output service. It is held that the Board’s Circular No. 120/01/2010-ST, dated 19-1-10 does not have the effect of amending the statute and cannot be seen as author...

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No obligation on the DTA unit to reverse the accumulated balance of Cenvat credit at the time of its conversion into EOU

Sun Pharmaceutical Industries Ltd. Vs. Commissioner of Central Excise

Appellant is engaged in the manufacture of pharmaceutical products and bulk drugs falling under Chapter 29 of Central Excise Tariff Act. It avails credit on inputs, packing materials, etc. The unit was converted into 100% EOU and its entire stock of inputs was transferred to EOU without reversing the credit availed thereon....

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Reversal of Cenvat Credit in the event of reduction of price after the supply of goods

Bajaj Auto Ltd. Vs. Commissioner of Central Excise

Appellant is engaged in the manufacture of motorcycle, auto rickshaw, etc. and are availing Cenvat credit on the inputs received in its factory. The inputs are supplied by various independent suppliers under contracts backed by the purchase orders for agreed prices. Appellant availed credit on these inputs based on proper duty paying docu...

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Posted Under: Service Tax |

Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency

S. S. Associates Vs. CCE (CESTAT Bangalore)

In the case of supply of manpower individuals are contractually employed by the manpower recruitment or supply agency. The agency agrees for use for the services of an individual, employed by him to another person for a consideration....

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There is no provision for adjustment for short payment of service tax of earlier period against excess payment of service tax in subsequent period

Lilason Breveries Ltd. Vs. CCE (CESTAT Delhi)

Learned Chartered Accountant submits that the excess amount paid in the subsequent period may be treated as mere deposit which can be adjusted against the earlier short payment and it may be paid alongwith interest. I am unable to accept the contention of the learned Chartered Accountant. The assessee paid the service tax of excess amount...

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ISMT Ltd. Vs. Commissioner of Central Excise & Customs (Cestat Mumbai)

ISMT Ltd. Vs. Commissioner of Central Excise & Customs (CESTAT Mumbai)

The appellant is entitled to Cenvat Credit availed on the garden maintenance service which are used in or in relation to the manufacture of final products or used in relation to the business activity and in this case the services used by the appellants are in relation to the business activity, he is entitled for Cenvat Credit....

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Merely because department did not issue a SCN within specified period, supplier of manpower cannot escape liability

Jivanbhai Makwana Vs. CCE (CESTAT Ahmedabad)

The question is whether the terms of the contract as given above is for supply of labourers or is for doing specific item of work. If it is for performance of specified items of work, the same would not be covered by the definition of service since the service covers manpower recruitment or supply....

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Misuse of STPI Scheme for duty free import- CESTAT decision

M/s Converge Labs Software Technologies Pvt. Ltd. & Others Vs. Commissioner of Central Excise (CESTAT Mumbai)

M/s. Converge Labs Software Technologies Pvt. Ltd. (‘Converge’) is a 100% export oriented unit (‘EOU’) operating under the Software Technology Parks of India (‘STPI’) Scheme and is engaged in the development and export of software. Notification No. 140/91-Cus dated 22nd October 1991 (‘subject Notification’), granted exempt...

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Scope of the expression Customized Software, standard software and exemption from Indirect taxes

M/s Steag Encotec India Pvt. Ltd. (CESTAT Mumbai)

Based on the aforementioned observation, the CESTAT held that the software imported by Appellant was only modified packaged software and not „Customized Software? and would not be eligible to the exemption under the subject notification, which applies only to the Custom designed software. Hence, CESTAT upheld the impugned order passed b...

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CESTAT decision – Service Tax on Management Consultant’s Services (MCS)

M/s. Nirulas Corner House Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Delhi)

M/s. Nirulas Corner House Pvt. Ltd. („the Appellants?) were engaged in the food and confectionary business. They had entered into an agreement with M/s. Sagar to permit them to run restaurants in the name of “Nirulas” as per the specified plans with regard to the location of the restaurant, area, interiors and other details. As per ...

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