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Cce, Chandigarh Vs. M/S. Jct Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Cce, Chandigarh

Respondent : M/S. Jct Ltd.

Subject : Service Tax

1. In this case, the Revenue is aggrieved by the order of the Commissioner (Appeals) who has extended capital goods credit to the following items: holding that they are capital goods within the meaning of Rule...

Cce Vs. Jct Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Cce

Respondent : Jct Ltd.

Subject : Service Tax

Reported in : (2006)(197)ELT59TriDel

2. The Revenue filed this appeal against the order-in-appeal passed by Commissioner (Appeals). In the present appeal, the Revenue wants to add notional interest on advance received from the customers to the assessable value of the...