[In the matter of AMRL Hitech City Ltd v. Commissioner of Central Excise & ST Tirunelveli] Appeal No.ST/40661/2015 Date of hearing/decision: March 17, 2016 BRIEF FACTS The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input … Continue reading SEZ DEVELOPER IS ELIGIBLE FOR REFUND OF SERVICE TAX PAID ON VARIOUS INPUT SERVICES LIKE COMPANY SECRETARY, CHARTERED ACCOUNTANT, SECURITY, LEGAL CONSULTANCY ETC.
Month: March 2016
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CENVAT CREDIT OF SERVICE TAX PAID ON THE OUTWARD TRANSPORTATION IS ADMISSIBLE IN CASE SALE IS ON FOR BASIS- CESTAT, DELHI
[In the matter of Commissioner of Central Excise, Dehradun v. M/s. Hindustan Zinc Ltd] Date of Hearing/Decision: 01.03.2016 BRIEF FACTS The Department filed an appeal against the order of the Commissioner (Appeals) and raised the legal issue by submitting that the place of removal is the factory gate and the transportation of the final product … Continue reading CENVAT CREDIT OF SERVICE TAX PAID ON THE OUTWARD TRANSPORTATION IS ADMISSIBLE IN CASE SALE IS ON FOR BASIS- CESTAT, DELHI
ADJUSTMENT IS ALLOWED ON FINALISATION OF THE PROVISIONAL ASSESSMENT BY WAY OF NEUTRALISING THE SHORT PAID DUTY WITH THE EXCESS PAID DUTY
[In the matter of M/s. Tafe Motors & Tractors Ltd v. Commissioner of Excise, Jaipur] Date of Hearing/Decision: 02.03.2016 BRIEF FACTS The Appellant is engaged in the manufacture of automotive IC Engine and was working under the provisional assessment for the period 01.04.2006 to 31.03.2007 which was finalized only on 16.11.2007. On finalization of the … Continue reading ADJUSTMENT IS ALLOWED ON FINALISATION OF THE PROVISIONAL ASSESSMENT BY WAY OF NEUTRALISING THE SHORT PAID DUTY WITH THE EXCESS PAID DUTY
COST OF ADVERTISEMENT CANNOT BE ADDED TO THE ASSESSABLE VALUE UNLESS IT IS MANDATORY FOR THE DEALERS AS A CONDITION OF DEALERSHIP TO TAKE ADVERTISING MATERIAL FROM THE MANUFACTURER
[Citation: M/s Rathi Transpower Pvt. Ltd. v. Commissioner of Central Excise, Pune-III] [Date of hearing- February 03, 2016 and date of decision February 10, 2016] BRIEF FACTS The Appellant is engaged in the manufacture of excisable goods and selling the products to various distributors and dealers. The Appellants entered into an agreement with some of … Continue reading COST OF ADVERTISEMENT CANNOT BE ADDED TO THE ASSESSABLE VALUE UNLESS IT IS MANDATORY FOR THE DEALERS AS A CONDITION OF DEALERSHIP TO TAKE ADVERTISING MATERIAL FROM THE MANUFACTURER
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