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In the case of J.P. Morgan Services India Private Ltd. Vs. Commissioner of Central Excise(Service Tax), Mumbai, it was held that the benefit of export rebate cannot be denied even if the services are exported prior to the date when Export of Service Rules, 2005 are brought into the statute.
Services of commission agent abroad is input services as the commission agent procured the orders for the appellant and thereafter the appellant manufactured the goods. Therefore, CENVAT credit of service tax paid on such services is available.
it was held that creation of cenvat documents and debiting duty without physical movement of goods and in turn took back the credit without receipt of any goods, is a clear violation of Central Excise Act and Rules and is liable to penalty.
It was held that the rate of duty applicable on the differential assessable value recovered at the depot premises attributable to the products manufactured would be the rate applicable to the said goods when they were cleared from the factory premises.
In the present case admittedly the sale has not taken place from the factory gate but goods were sold from the depot and at the time of sale from the depot the price charged was the price minus quantity discount, therefore, the price excluding the quantity discount is an amount payable at the time of sale or at any other time.
Subic Innovative Plastics (P.) Ltd. (the Appellant) had taken Cenvat credit on inputs and capital goods used in Research and Development (R&D) and Quality Control Laboratory situated in the factory premises.
The Hon’ble CESTAT, Mumbai held that when the Department has not invoked the provisions for imposition of penalties under relevant Section(s), therefore, the argument put forth by the Department for imposition of penalty under the Credit Rules is unsustainable.
Refund is allowable where Service tax is paid twice by the Appellant due to clerical error and the same is proved by supporting documents- Tikaula Sugar Mills Ltd. Vs. CCE, Meerut-I [2015 (12) TMI 884 – CESTAT NEW DELHI]
Rent-a-cab services provided to a unit located in SEZ for transportation of employees to and from their residences located outside SEZ, are eligible for exemption from Service tax- ORIX Auto Infrastructure Services Ltd. Vs. Commissioner of Service Tax [2015 (64) taxmann.com 21 (Mumbai – CESTAT)]
Where Service tax is not charged separately on pretext that services are not taxable, consideration so received has to regarded as cum-tax value and in event of demand, Service tax must be worked out accordingly- Commissioner of Service Tax, Mumbai-I Vs. Bluechip Corporate Investment Centre Ltd.
