Home Highlights May 2013 Year 2013 This

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1. CENVAT Credit - transformer which was sent for a short period were cleared on payment of duty and after the repair, the transformer was cleared, the standby transformer...

2. Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the...

3. Return of goods - Rule 16 of the Central Excise Rules - the finding that repair of transformers amounts to manufacture is totally wrong finding in respect of clearance...

4. CENVAT Credit - Aluminium/ Copper coils for the repair of transformers – winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning...

5. Refund claim of duty paid on HV/LV coils used captively for repairing transformer - when excise duty was not leviable on the goods, the respondent cannot take the...

6. Valuation - Works contract - The appellant have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further...

7. Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by...

8. Claim of deduction as Current repairs u/s 31 - when each of the Department/Division perform different functions, repair/substitution of an old machine will not come...

9. Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or...

10. Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond...

11. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

12. CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to...

13. TDS u/s 194C - repairing of transformers - CBDT Circular no. 715 - existence of separate contracts upheld - HC

14. Classification of supply - rate of GST - the activities relating to supply of the transformers and the supervision of the erection, testing and commissioning of the...

15. Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear...