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Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - Tri Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of recurring in nature - not taxable - Tri Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by assuming it to be an income whereas in realty the amount was by way of advance/ deposit. - Tri Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out. - Levy of tax upheld - HC Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri    Left Stop Right

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2012 (1) TMI 17 - Supreme Court of India
Flex Engg. Ltd. Versus Commissioner of Central Excise

Cenvat / Modvat Credit - plastic films/poly paper used for testing machines - for forming commercial/technical opinion as to their marketability/ excisability - whether plastic films/poly paper would be eligible for credit - whether use of plastic films/poly paper used for testing machines would be held as used in the manufacture of or use in relation to the manufacture of the final products - held that:- the process of testing the customised FandS machines is inextricably connected with the manufacturing process, in as much as, until this process is carried out in terms of the afore-extracted covenant in the purchase order, the manufacturing process is not complete; the machines are not fit for sale and hence not marketable at the factory gate. - the manufacturing process in the present case gets completed on testing of the said machines and hence, the afore-stated goods viz. the flexible plastic films used for testing the FandS machines are inputs used in relation to the manufacture of the final product and would be eligible for Modvat credit under Rule 57A of the Rules. - Decided in favor of assessee.

 
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