Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... cce 2008 (224) elt 495 dropped the demand on the identical issue in view of the amendment to rule 16 of the central excise rules and taxation laws (amendment) act, 2006 which has clarified that retrospective amendment is aimed at regularizing availment of credit on conversion of wire rods. the relevant portion of the ..... said order is reproduced below:- 5. on perusal of the record we find that the board circular dated 26-7-2006 gave the clarification on the retrospective amendments ..... reproduced portion of the circular that the board categorically clarified that the retrospective amendment is aimed at regularizing availment of credits at two stages. as such, the appellants case is squarely covered by the taxation of laws (amendment) act, 2006 and boards circular dated 26-7-2006. accordingly, the impugned order .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... hearing the learned ar on behalf of the appellant/revenue and on perusal of the records, i find that rule 16(3) of the central excise rules was amended retrospectively by the taxations laws (amendment) act, 2006 with effect from 13.7.2006 insofar as during the period 29.5.2003 to 8.7.2004 the units making wires from wire rods were to ..... to pass on the credit to amount paid as duty to the ultimate buyer of drawn wire for further manufacture. by an amendment in the budget, 2004, note 10 was inserted in section xv of the central excise tariff act, 1985 to declare the said process as amounting to manufacture. however, as the said section note was effective from 9-7 ..... for the said period. it is aimed at regularising availment of credits at two stages and payment of an amount representing duty at one stage. the purpose of the amendment is to regularize credit taken at the input stage (on wire-rod), credit taken by the downstream user of drawn wire and the amount paid as central excise duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... section 65 (105) service tax was to be paid on service provided and not on service to be provided. from 16-06-2005 the section 65 (105) was amended to read taxable service means any service provided or to be provided. thus service to be provided became taxable from that date but that does not mean that service provided ..... dated 27-07-2005. 13.3 we note that this matter relates to the period prior to the notification of point of taxation rules, 2011. so this issue has to be determined with reference to provisions in act that were in force. as per the provisions of section 67 prior to 18-04-2006, the value of any taxable service ..... payment of tax on account of undervaluation; (iii) disputes in respect of kamakotivilasam project in the nature of non-payment of tax, which dispute involves questions of facts and law. 7. since these disputes are somewhat different in nature and hence are being treated separately. further many legal issues are argued under each of the above disputes. so we .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 3) the illustration given in condition 5 of the appendix to the notification has been deleted. we, however, find that neither the act, nor the rules have been retrospectively amended. 24. some prospective amendments have also been made to the said notification no. 5/06-ce(nt) dated 14.3.06, requiring certification of details relating to ..... have to therefore necessarily examine if the credit relates to services consumed for providing the output service in view of the statutory provision unless the statute is amended. 27. in the course of hearing of these appeals, both sides confirmed that since the appellants are export oriented units and are exporting the services, ..... 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 enacted by the parliament to deal with this important and growing field of taxation. the enabling provisions under section 37 .....
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