Supreme Court held that as per Rule 2A of determination of value, service tax is payable only on the service element under works contract. Hence, CENVAT Credit of only service element is available.
NCLT conclude that in Section 10 proceedings, though there is no mandatory requirement of issuing notice to the Creditor(s) at the pre-admission stage, rather giving notice to the Creditor(s) is a matter of discretion to be exercised on a case-to-case basis on valid grounds.
Hazra Iron Works Vs Commissioner of Central Excise (CESTAT Kolkata) Appellant has not paid the duty as per the ACP (Annual Capacity of Production) fixed by the Commissioner for the years 1997-1998 and 1998-1999. The Appellant’s contention is that they have not opted for payment of duty under 96ZP(3) and hence they are liable to […]
Appellant imported Paddle of canoes. Goods are manufactured out of carbon fibres with wooden handle. Appellant sought to classify goods under heading 95062900
Ravindra K. Reshamwala Vs DCIT (ITAT Mumbai) It could be seen that the assessee had given donation on 21/06/2004 against valid receipt issued by the Trust. The donation was made through cheque which got cleared from assessee’s bank account. The assessee was issued requisite Form No.58A by the trust. The trust had valid registration at […]
Shri Ram Ply Product Vs Addl. Commissioner (Allahabad High Court) Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against any decision or order passed under this Act or the State Goods and Services Tax Act by the adjudicating authority, may be filed before appellate authority within the […]
ThyssenKrupp Industries India Pvt. Ltd. Vs Commissioner of CE & ST (CESTAT Mumbai) Appellant undertake design, engineering, manufacture, supply, transport and erection & commissioning activities of various projects. They supply/sale duty-paid / non-duty paid materials, components, structural steel, parts, and machinery etc. for the said projects, which are either cleared from their manufacturing units or […]
Delhi High Court held that sales tax subsidy received by assessee be treated as capital receipt and not be added to income of asseseee.
Madras High Court directed department to issue ‘C forms’ under the Central Sales Tax, 1956 for inter-state purchase of High Speed Diesel Oil.
CESTAT Delhi held that assisting the registration of the vehicles with the Regional Transport Office (RTO) tax cannot be considered a declared service under section 66E(e) of the Finance Act, 1994. Accordingly, demand of the service tax set aside.
