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The appellants manufacture excisable goods falling under Chapter 29 of Central Excise Tariff Act, 1985. On scrutiny of the records, departmental officers noticed that during the period 10/09/2004 to 28/02/2005 appellant had received some amount towards job-work charges and processing charges.
The Hon’ble CESTAT, Delhi accepted the contentions of the Appellant and held that in the absence of any such dispute regarding availment of Impugned Services and their utilization for payment of Service tax or proper accounting of the same
The appellant is engaged in the manufacture of motorcycle and procures the service of advertising agency for the purpose of advertising their final product. They pay the value of the services to the advertising agency along with the amount of Service Tax leviable thereon.
Reliance in this connection can be placed on the decision of Hon’ble CESTAT Mumbai in case of M/s Mercedes Benz India (P) Ltd vs CCEx [Appeal No E/85725/13-Mum] pronounced on 16-07-2015 wherein the appellant is a manufacturer of motor vehicle as well as engaged in trading of goods.
The CESTAT New Delhi in the case of P&P Overseas held that the realization of export sale proceeds within a definite time-frame is not a pre-condition for claiming refund of unutilized Cenvat credit under Cenvat Credit Rules , 2004 .
Whether refund of accumulated Cenvat credit filed under Rule 5 of the Cenvat Credit Rules, 2004 can be denied on the ground that the sales proceeds in respect of goods exported have not been realised by the Appellant?
The appellant is an agent of Western Union on whose behalf appellant is disbursing money to the persons directed by Western Union who is located outside India. Revenue is of the view that as the service has been performed in India therefore, the service is received by Western Union in India.
In a recent judgment the Hon’ble Tribunal in the case of M/s IWI CROGENIC VAPORIZATION SYSTEMS INDIA Vs Commissioner of Central Excise Vadodar (2015-TIOL-1458-CESTAT-AHM) has held that recovering tax from the service recipients and not paying the same to Department has to be treated as evasion of service tax with an intention to evade
The appellant challenged the charges particularly by showing various evidences of receipt of goods, Lorry Receipt, Purity Check report, Payment of Labour Bills and other details, which were not disputed by the lower authorities.
In the present case, it was found that the input supplier supplied input accompanied with Central Excise invoice. There is no dispute of genuinity of invoice. It is clearly evident from the statement of input supplied by the transporter. In such a situation
