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The assessee, a sugar mill, availed Cenvat credit on capital goods and inputs used for erection of a 24 MW power plant, part of whose electricity was captively consumed in manufacture of dutiable sugar and molasses, and surplus supplied to the State Electricity Board. Department denied credit relying on CBEC
THE CESTAT, REGIONAL BENCH, of CHANDIGARH [COURT NO. I] in the Case of Ramesh Kumar Chaudhary V/s Commissioner of Service Tax, decided on 17-12-2024
The CESTAT, Chandigarh in the case of M/s. Maruti Suzuki India Ltd. partly allowed the appeal filed by setting aside the penalty and confirming the demand of tax, thereby holding that, Service Tax is payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of the taxable person for business purpose under Business Auxiliary Services.
The CESTAT, Chandigarh set aside the demand confirmed by the Commissioner for Service tax on the basis of calculation sheet only. The Tribunal found that the appellants did not collect any service tax from their customers, substantiated by the absence of invoices and a certificate from their customer confirming this. Consequently, the Commissioner’s reliance on calculation sheets to establish service tax collection was considered …
Cenvat credit can be availed on pre-fabricated shelters, towers and tower material which form an essential ingredient in the provision of telecommunication service
The CESTAT, Chandigarh in M/s. M R Beltings v. Commissioner of Central Excise Rohtak set aside the demand order on the ground that the entire demand is barred by limitation since, the department was not able to bring anything on record to show that the assessee has suppressed the material fact in order to evade the payment of duty.
The CESTAT, Chandigarh, in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax set aside the demand order and held that transportation of ash to disposal area would not equate to cleaning services, it is mere transportation and disposal of ash, which falls outside the ambit of definition of cleaning services.
The CESTAT, Chandigarh, in PNC Infratech Ltd. v. Custom & Central Excise, Ludhiana [Service Tax Appeal No. 1164 of 2011 dated July 04, 2023] set aside the demand of service tax on the amount received from National Highway Authority of…