2018 (5) TMI 1423
Condonation of delay in filing appeal - power of Appellate authority to condone delay - Held that - We do not find that within the narrow compass of the jurisdiction in such kind of cases the petitioner s explanation would pass the muster - The delay is substantial as against the legislative intent that no appeal should be entertained beyond a maximum period of 90 days. The petitioner has consumed more than a year in agitating the issues - petiti....... + More
2018 (5) TMI 1422
Classification of services - Works Contract Services or Erection, Commissioning or Installation Service? - certain contracts executed by the appellant for M/s Hindustan Petroleum Corporation - the Department was of the view that the activity carried out is in the nature of installation of tanks, pumps and related jobs - Held that - the appellant has claimed that the activities are covered under the definition of Works Contract Services . Further ....... + More
2018 (5) TMI 1421
CENVAT credit - input services - Maintenance and Repair Service - On line Information - Commercial Training or Coaching Service - Scientific and Technical Consultancy Service - Erection, Commissioning and Installation Service - Consultancy Services - Held that - the Revenue has not brought on record any ground to allege that the credit availed is in respect of ineligible input services. In the absence of any such ground, the CENVAT credit availed....... + More
2018 (5) TMI 1420
Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - Held that - The facts of the present case reveal that the appellant has supplied machinery on hire along with the operators. The customer is free to make use of the equipment along with the operator for activities as per necessity - It is further evident from the record of the case that the appella....... + More
2018 (5) TMI 1419
CENVAT credit - input services used for providing taxable services as well as trading activity - Rule 6 (2) of Cenvat Credit Rules, 2004 - Held that - Tribunal in case of Commissioner of Service Tax, Delhi vs. Machine Tools India Pvt. Ltd. 2017 (8) TMI 833 - CESTAT NEW DELHI has held that on the trading activity which was not even considered even as exempted service prior to 01/04/2011, no Cenvat credit is available on any input service attributa....... + More
2018 (5) TMI 1418
Penalty - Liability of service tax - incentive received for use of AMADEUS systems - Held that - taking note of the fact that the said issue was under litigation before Tribunal, the appellant was under bonafide belief that they are not liable to pay service tax - penalties do not sustain. - Penalty - Liability of Service Tax - remuneration / commission received from insurance companies - Held that - taking into consideration that the issue being....... + More
2018 (5) TMI 1417
Demand of service tax - referral services provided to foreign universities/colleges and banks - period post 01.07.2012 - Place of Provision Rules - export of services - case of appellant is that the appellant is not intermediary, therefore, they are not liable to pay service tax post 01.07.2012 - extended period of limitation. - Whether the appellant is intermediary in terms of Rule 2(f) of POPS Rules, 2012 or not? - Held that - As the appellant ....... + More
2018 (5) TMI 1416
CENVAT credit - Carbon Black Feed Stock (CBFS) - Department was of the view that the appellants are not eligible for credit on CBFS which is used for generation of electricity which is wheeled out - Held that - The process of manufacture has been explained. Undeniably, CBFS is an input used for manufacture of Carbon Black. It cannot be said that appellant has procured CBFS for generation of electricity. Appellants have registered for manufacture ....... + More
2018 (5) TMI 1415
Refund of unutilized CENVAT credit - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - rejection on the ground that the application for refund of CENVAT credit was submitted after expiry of one year from the relevant date under Section 11B of CEA - Held that - the Commissioner (Appeals) has rightly relied upon the decision of the GTN Engineering (I) Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has ....... + More
2018 (5) TMI 1414
Refund claim - time limitation - relevant date for the purpose of computation of one year in the case of export of service in terms of Section 11B - Held that - Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , after hearing of the party, has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CE....... + More
2018 (5) TMI 1413
Refund of unutilized CENVAT credit - denial on the ground of time bar as well as on lack of nexus in regard to certain services - Held that - as far as rejection of refund on time bar is concerned, by following the Larger Bench decision in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , where it has been held that relevant date of one year for the purpose of time limit for consideration of ....... + More
2018 (5) TMI 1412
Clandestine removal - M.S. Ingots - whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of ₹ 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the appellant? - Held that - In the impugned order nowhere it has been discussed as to how the demand of duty of ₹ 2,56,803/- ....... + More
2018 (5) TMI 1411
Refund of Central Excise Duty - rejection on the ground that they have failed to provide the necessary documents and information as ordered by the Commissioner (Appeals) in his order dated 12/09/2017 - Held that - only on the ground that the appellant has not provided the necessary documents, as ordered by the Commissioner (Appeals) in his various orders on the refund claims filed by the appellant, the appeal before Commissioner (Appeals) got rej....... + More
2018 (5) TMI 1410
SSI Exemption - use of brand name - Case of the department is that the appellant is manufacturing branded goods with the brand of Rastogi brand which belongs to some other firm - Held that - the goods manufactured and seized under the panchnama dated 09/10/2013 as well as the various invoices issued by the appellant for supply of goods to M/s Rastogi Steel Furnishers, Jaipur does not have mention of any brand on them - the department has not put ....... + More
2018 (5) TMI 1409
Valuation - inclusion of subsidy in assessable value - Department is of the view to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the differential duty - Held that - identical issue has came up before the Tribunal in the case of M/s. Shree Cement Ltd. & other vs. CCE, Alwar 2018 (1) TMI 915 - CESTAT NEW DELHI , where it was held that There is no justification for inclusion in the assessable valu....... + More
2018 (5) TMI 1408
CENVAT credit - input services - construction service - denial on account of nexus - place of removal - Held that - with regard to the definition of input service pertains to modernization, renovation or repairs of the factory qualifying as input service under the inclusive clause of Rule 2 (l) of CCR, 2004 - in the present case the assessee had availed the construction services of repair of the factory which was based on input service invoices. ....... + More
2018 (5) TMI 1407
CENVAT credit - Capital goods - Depreciation availed on capital goods - Held that - In the case of Jay Precsion products India Pvt. Ltd. 2010 (11) TMI 910 - CESTAT MUMBAI , it was held that if the assessee has availed Cenvat credit of duty paid on capital goods as well as claimed depreciation under Section 32 of the Income Tax Act, 1961 and on pointing out by the Revenue have foregone the depreciation availed under Section 32 of the Income Tax Ac....... + More
2018 (5) TMI 1406
CENVAT credit - common input services used in manufacture of taxable as well as for trading activities - non-maintenance of separate records - Held that - in the present case, the appellant has not maintained separate accounts for dutiable goods as well as exempted goods - Once the appellant has reversed entire credit of common input service along with interest, then in that situation, the appellant is not required to pay 6% or 7% of the value of....... + More
2018 (5) TMI 1405
Correction of duty demanded due to error made by the Department in computation - Department though admitted the mistake in calculation but refused to correct the same on the ground that there is no provision in law - Held that - the appellant paid the duty along with interest before the issue of SCN but due to calculation error, the appellant paid the excess duty to the extent of ₹ 1,86,463/- - the Department vide its letter dated 25.04.201....... + More
2018 (5) TMI 1404
CENVAT credit - reversal of proportionate credit of the common input services availed during the year before the issuance of the SCN - Held that - the appellant has reversed the proportionate credit relating to common input services availed by them before the issuance of the show-cause notice on being pointed out by the audit and it amounts to as if he has not availed CENVAT Credit. - Hon ble High Court of Karnataka in the case of Himalaya Drug C....... + More
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