Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 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) used ..... 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 consumed for providing a taxable ..... context of these cases. 5. the cenvat credit rules, 2004, have been made by the central government in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the provisions of the finance act, 1994 continue to govern the field of service tax in the absence of a separate law .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the input services. legal provisions 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide for the credit of ..... goods (xviaa) provide for the credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods from the above statutory provisions, it is seen that the central govt. has the power to make rules to provide for credit of (i) duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the respondents had engaged the services of transport operators. notices were issued to them by the central excise authorities proposing imposition of penalty for contravention of the provisions of section 76 and 81 of the chapter v of the finance act, 1994 and as to why interest should not be recovered for delayed payment of service tax ..... in commissioner of central excise, vadodara vs gujarat carbon and industries ltd., 2008 (12) s.t.r. 3 (sc) holding that in the case of recipient of goods transport operator services, liability to file return was cast on assessees only under section 71a of the finance act, 1994 which was introduced in the finance bill, 2003 and ..... show-cause notices issued to assessees invoking section 73 were not maintainable. in the present case also, the scns have been issued invoking section 73 of the finance act, 1994. therefore, the ratio of the apex courts decision cited supra, is applicable on all fours to the facts of the present case and respectfully following .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... from which they would be required to discharge the liability of service tax is 18.04.2006 which is the date on which section 66a to chapter v of the finance act, 1994 was enacted. 2. on hearing both sides, i find that the issue stands settled by the decision of the hon ble bombay high court in indian national shipowners association ..... tax, delhi [2009 (15) s.t.r.385 (del.)]. the decision of the bombay high court has been followed by the tribunal in sharadha terry products ltd. vs commissioner of central excise, salem [2009-tiol-1769-cestat-mad]. 3. following the ratio of the above decisions, i set aside the demand as it pertains to the period prior to enactment of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... goods; xvi(aa) provide for credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods; it is clear from the above provisions that the central government has power to make rules to provide for credit of duty paid 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... xxx xxx (e). service tax on any output service" e).section 68 (2) of finance act, 1994 provides payment of service tax as under :- "(2). notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the central government in the official gazette, the service tax thereon shall be paid by such person and in ..... sub-clause (zzzp) of clause (105) of section 65 of the finance act, 1994 was specifically excluded from the definition of "output service" under cenvat credit rules, 2004. in this context, he relied upon the following decisions of the tribunal :- 1).indian acrylic ltd. vs cce chandigarh - 2012 (28) str 354 vs (tri-del.) 2). topland exports vs cce ..... (mad.) 4.1.. with regard to appeal filed by assessee, ld. ar submits that the tribunal in the case of gimatex industries pvt. ltd. vs cce nagpur - 2012 (25) str 456 (tri.-mum.) has held that payment of service tax on gta through cenvat credit account was not eligible for the period beyond 18.4.2006. he .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... made available), that the sbi is a govt. bank, that it is collecting service tax for the department etc., are extraneous to determine limitation under section 73 of the finance act, 1994. on the other hand, the sbi should be a model tax payer and to prove their bonafies, they should have promptly paid up the small amount of ..... . after hearing both sides, i find that the law relating to limitation in the context of service tax has been well spelt out under section 73 of the finance act, 1994. it provides that longer period of limitation can be invoked if service tax has not been paid by reason of (a) fraud; or (b) collusion; or ( ..... the said circular. he cites the decision of the honble supreme court in the case of pushpam pharmaceuticals co. vs. collector of central excise, bombay - 1995 (78) elt 401 (sc), which holds that the act of the assessees must be deliberate to invoke longer period of limitation. he supports the impugned order passed by the lower appellate authority. 5 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... on which the service tax for the month of september 04 ought to have been paid until the payment of the tax, under section 76 of chapter v of the finance act, 1994. 2. i find that the issue as to whether the appellants are rendering tour operator services is no longer res in tegra as in the case of the same ..... i have heard both sides on the appeal against the order of the commissioner of central excise confirming a demand of service tax of rs.40,920/- together with interest by holding that the appellants herein were rendering tour operators services for the period from 10. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... appellant against service tax demand of rs.1,65,53,563/- followed by levy of equal amount of penalty imposed under section 78 of finance act, 1994 (hereinafter referred to as the act) and interest on the said service tax demanded. 2. none present for appellant even though the matter was repeatedly called and stay order ..... payment. therefore, adjudication order which levied service tax on the gross value of taxable service was correct and invocation of proviso to section 73(1) of the act was justified for which that does not call for interference in the present appeal. according tax, interest and penalty levied in adjudication should be upheld. 12. ..... 2006 provides that actual consideration charged for the service provided or to be provided shall be assessable value in respect of services covered by section 66a of the act. therefore, the expression what is actual consideration charged for service provided or to be provided shall depend on the facts and circumstances of each case. further, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... submits that the period involved in this case is january 2009 to december 2009. she also submits that retrospective amendment in cenvat credit rule (6) done by section 73 of finance act, 2010 is applicable for this period also and, therefore, reversal of credit attributable to the inputs used in the manufacture of the exempted products is sufficient discharge of their liability ..... properly reversed needs to be examined. 5. considered the arguments from both sides. after the amendment of rule 6 of cenvat credit rules, 2004 by finance act, 2010, in view of the provisions in section 73 of finance act, 2010 when an assessee gave a calculation of credit attributable to the inputs used in the manufacture of exempted products, the only option available to .....
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