BACKGROUND The Appellant is engaged in manufacture of motorcycle (two wheelers) 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. Consequently, they are entitled to the CENVAT Credit of … Continue reading CENVAT CREDIT ELIGIBLE EVEN IF EXPENSES ARE REIMBURSED BY PARENT COMPANY- CESTAT DELHI

The Assessee is engaged in manufacture of plastic articles/components and parts by using injection moulding machines. In the present matter the moulds, used to manufacture, in this case cabinets for television sets the finished product, were supplied to the Assessee by the Original Equipment Manufacturers. A show cause notice (“SCN”) issued alleging that the assessee … Continue reading OWNERSHIP OF CAPITAL GOODS NOT REQUIRED FOR AVAILING CENVAT CREDIT-BOMBAY HC

The Assessee is engaged in manufacture of plastic articles/components and parts by using injection moulding machines. In the present matter the moulds, used to manufacture, in this case cabinets for television sets the finished product, were supplied to the Assessee by the Original Equipment Manufacturers. A show cause notice (“SCN”) issued alleging that the assessee … Continue reading OWNERSHIP OF CAPITAL GOODS NOT REQUIRED FOR AVAILING CENVAT CREDIT-BOMBAY HC