Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... depot to which the impugned goods have been cleared has been defined as a place of removal for the purpose of valuation under section 4 of the act. under the law, the price prevailing at the depot on the date of removal from the factory has a bearing on the assessable ..... the refund claim from 13.06.1996 to 20.02.1997 was found to be barred by limitation under the provisions of section 11b of the central excise act, 1944 as the claim was filed only on 19.08.1997. hence it was proposed to reject the claim of ..... we have heard both sides. learned counsel for the appellants submits that the relevant date in the present case would be as defined in section 11b(5)(d) as this is a case of reduction of duty by the government and if this date is accepted to be the ..... brief facts of the case are that the assessees (hereinafter referred to as tel), who are manufacturers of explosives and accessories thereof, have depots at various places like kanpur, bilaspur, dehradun etc., and their products are sold .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... held that the charges collected by the bis towards marking fee is part and parcel of the cost of the services rendered by the agency. in terms of section 67 of the finance act, 1994, value of taxable service shall be the gross amount charged by the service provider for such service rendered by him. therefore, marking fee charged by bis is ..... head technical inspection and certification services. the lower appellate authority upheld the rejection of the refund claims. hence this appeal. 2. i have heard both sides. section 65 (105) of chapter 5 of finance act, 1994 defines the expression technical inspection and certification services as under :-technical inspection and certification means inspection or examination of goods or process of material or any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of equalized freight it remains the same as per the judgments of this court set out herein above." the apex court had held that the amendment to section 4 of the central excise act, 1944 with effect from 28.02.1996, which according to the department alters earlier position settled by the apex court, does not make any defence to ..... other place like a depot or the premises of a consignment agent and the price was different then that different price would be the price. it is because newly added section 4(ia) was now providing for different prices at different places of removal that the definition of the term place of removal had to be enlarged. thus the amendment ..... any excisable goods have been permitted to be deposited without payment of duty. thus, the price would be the price at that place. by the amendment section 4(ia) has been added. under section 4(ia) where the price of the goods is different for different places of removal, each such price was deemed to be the normal price of such .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... essential in relation to the business and that they were eligible to credit. hence this appeal by the revenue. 2. i have heard both sides. input service as defined under section 2(l) of the cenvat credit rules, 2004 is under:- any service, i. used by the provider of taxable service for providing an output service, or ii. used by the ..... of service tax on customs house agents service. 3. as regards dry cleaning services, there is no dispute that wearing of clean uniforms/clothing is mandatory under drugs and cosmetics act for personnel engaged in the manufacturing of medicaments or drugs. therefore, dry cleaning services are clearly related to the business of manufacture of their final products. hence they are entitled .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at that said price. 4. the honble punjab and haryana high court has held in the case of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... examine as to whether the impugned services can be considered to be eligible input services under the cenvat credit rules read with enabling powers contained under section 37(2) of the act. since the appellants were not put on notice in regard to the second aspect i.e. whether the impugned services are eligible input services or not ..... on goods and credit of service tax paid on services used in or in relation to the manufacture of excisable goods. similar powers are available under section 94 of the finance act, 1994 to make rules to provide for credit in respect of goods and services used for providing taxable service. there is no power with the ..... that service tax and education cess have been debited for the commission paid by the appellants to their consignment agents. the learned counsel argues that as per section 67 of the finance act, 1994, the gross amount charged includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of production as evident from para 4.1 of cas-4 - mandatory on part of factories to provide canteen facility and failure attracts prosecution and penalty under section 92 of factories act, 1948 - service tax on outdoor catering service paid by manufacturer whether subsidised food provided or not - cost of food forms part of expenditure incurred having ..... , we look at the provisions of the cenvat credit rules, 2004, which have been framed invoking the statutory rule making powers conferred under section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. we find that the said rules define the expression input service under rule 2 (l) to mean any service, - (i ..... also for not allowing such credit to be utilized for payment of any kind of duty on any excisable goods on and from such date. 6. section 94 of the finance act, 1994 allows the central government to make rules to provide, interalia, for the following:- (ee) the credit of service tax paid on the services .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... report has stated that the packing of poly-sleeving of batteries carried out by the party in their dehradun unit is amounting to manufacture as defined under section 2(f)(iii) of central excise act, 1944. it would appear that the issue of incorrect valuation arose mainly because of area based exemption availed by the party in their dehradun unit under notification ..... by the adjudicating commissioner that the assessment of the impugned goods cleared from the chennai unit has been correctly done under section 4 and that there is no case for valuation of the same under section 4a of the central excise act, 1944 requires no interference by us. we also find that the decision taken by the adjudicating commissioner is in line with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by guindy factory. out of the same, aa cans manufactured and cleared by the national carbon plant. the company is maintaining cost accounting records as required under section 209 (1) (d) of the companies act. we have relied on the cost accounting records certified by the company s cost auditors and other financial records. based on the information and explanations given to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... assessees have filed applications to raise additional ground that they received services from individual truck/tractor operators who do not fall within the definition of gta as per section 65(50b) of the finance act, 1994. since the applications are based upon the tribunals decision in commissioner of central excise and customs, guntur vs kanaka durga agro oil products pvt. ltd .....
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