Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... computers imported 170 computers were not installed in the factory and therefore the same were not eligible for assessment under the project import regulations, 1986 and liable for confiscation under section 111 (o) of the customs act, 1962; and (b) that the essentiality certificate and other documents merely talks of increase in the installed capacity and did not specify whether the increase was in the installed capacity ..... in view of this, we pass the following orders: (a) the appellants are entitled for the benefit of concessional rate of duty/nil rate of duty as per chapter 98.01 of the customs tariff act, 1975, as they have complied with the conditions of project import regulations, 1986; (b) duty on 170 computers installed in the office of the appellant is confirmed; (c) redemption fine and penalty are ..... the order register the contract by entering the particulars thereof in a book kept for the purpose, assign a number in token of the registration and communicate that number of the importer and shall also return to the importer all the original documents which are no longer required by him. 14. ..... is necessary to remember that when a provision is made in the context of a law providing for concessional rates of tax for the purpose of encouraging an industrial activity a liberal construction should be put upon the language of the statute. ..... (5) the importer shall also furnish such other documents or other particulars as may be required by the proper officer in connection with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... provided to a sez or unit in the sez is deemed as export as per the provisions of section 2 (m) (ii) of the sez act, 2005 and as per rule 31 of the sez rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the sez. ..... does not mean that in a case where service tax liability has been discharged, the appellant is not eligible or not entitle for refund of the service tax paid under the provisions of section 11b of the central excise act, 1944 read with section 83 of the finance act, 1994. ..... 2009-st exempts the taxable services specified in clause (105) of section 65 of the finance act, 1994 which are provided in relation to the authorized operations in a sez and received by a developer or units of a sez, whether or not the said taxable services are provided inside the sez, from the whole of the service tax leviable thereon under section 66 of the finance act, 1994. ..... appellant m/s tata consultancy services ltd, mumbai (special economic zone developer and special economic zone units) filed nine refund claims towards the service tax paid on services consumed within the sez and services which were used in the authorized operations of the sez units. ..... 2009-st dated 3.3.2009, the appellants were certainly eligible for refund under section 11b of the central excise act, 1944. ..... as per section 51 of the said sez act, the said provisions prevail over the provisions contained in any other law for the time being in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... the fact that on such a computation the article may ultimately be found to be exempted from excise duty does not have any bearing on the question of applicability of section 4 of the act for determining the value, for purpose of duty. 22. ..... for the purpose of exemption notification no.49/86 dated 12.2.1986 and notification no.89/87 dated 1.3.87 and the three judges bench of the court has held that when manufacturer has included in the wholesale price any amount by way of tax even when no such tax payable, he is increasing the profit element which cannot be excluded as representing element of excise duty. ..... zbn/12/m-v/99 has remanded the case back for denovo adjudication with direction to decide the entitlement of the respondent for refund in the light of section 11b of the central excise act as per supreme court order dated 9.1.98. 5. ..... bangera, manager(accounts) of respondent company recorded under sec.14 of the central excise act which have been discussed at length by the asstt.collector of central excise in earlier order dated 22.5.93. ..... it was held by the court that the assessable value was to be worked out as per the formula embodied in sec.4 of the central excise act and the fact no duty was collected by the assessee was not relevant. ..... 15,33,713/- but since the incidence of duty has been passed on to the buyers, the said amount was ordered to the credited to the consumer welfare fund constituted under section 12(c) of cea, 1944 under the provisions of section 11b of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... appearing for the revenue on the other submits that it is an admitted position that the appellant has availed cenvat credit of the service tax paid on input services both in respect of dutiable as well as exempted goods and has not maintained separate records. ..... however, in view of the retrospective amendment by section 69 of the finance act, 2010, they became entitled for such a ..... 5.2 the undisputed facts in this case are that the appellant availed input service tax credit in respect of both dutiable as well as exempted final products and did not maintain separate accounts with respect to the such ..... reported in 2011 (267) elt 153 (guj) wherein in a similar situation the appellant therein was allowed to reverse proportionate credit, in view of the retrospective amendment to cenvat credit rules, by finance act, 2010, which allows for reversal of proportionate credit in respect of exempted goods. 4. ..... the notice also proposed imposition of penalty under section 15 (3) of the cenvat credit rules, ..... of a sum of rs.7,77,691/- equivalent to 10% of the total price of the exempted goods under rule 6 (3) of the cenvat credit rules, 2004 along with interest thereon under rule 14 of the cenvat credit rules, 2004 read with section 11ab of central excise act, 1944. ..... the service tax credit which they have taken amounts to rs.5,77,463/- and the service tax credit attributable to the dutiable product works out to rs.5,45,065/- and the amount of credit attributable to exempted goods is only rs.32, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... races conducted by the turf club for viewing by other race clubs located in various parts of the country and receipt of royalty for the same was brought under the tax net with effect from 1-7-2010 vide clause (zzzzr) of section 65 (105) of the finance act which defined the said service as - (zzzzr) taxable service provided or to be provided to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any event including ..... this activity is nothing but hiring/leasing of immovable property defined under clause (zzzz) of section 65 (105) of finance act, 1994 which defines the service as renting of immovable property or any other service in relation to such renting, for use in the course of or for furtherance of business or commerce. ..... 23/br-23/st/th-i/2010 dated 31.03.2010 wherein the commissioner confirmed the service tax demand classifying the services under broadcasting services, intellectual property right services and business support services under section 73 of the act ibid along with interest under section 75 and imposed penalties under sections 76, 77 and 78 of the finance act, 1994. ..... 22/br-22/st/th-1/2010 dated 30.03.2010 wherein the commissioner upheld the demand of service tax of rs.1,19,61,049/- under the category of mandap keepers services, broadcasting services and business support services under section 73 of the finance act, 1994. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... in fact, the most of the petitioners, who are having the contract carriage, are having the permits, under section 88(9) of the motor vehicles act read with section 82, which are nothing but tourist tourist permits issued for the purpose of promoting the tourism and obviously issued to the tourist. ..... the appellants are in appeal against the impugned order confirming the service tax demand of rs.1,03,65,342/- along with interest and equivalent amount of penalty imposed under section 78 of the finance act, 1994 and rs.1,000/- under section 77 of the finance act, under the category of tour operators service. 2. ..... from the above observations, it is clear that in the case of pandyan travels (supra) it is observed by the honble high court that if the operator is having tourist permit under section 88 (9) of the motor vehicles act read with section 82, then the vehicle is a tourist vehicle. 15. ..... hence the tourist vehicle has to be read in line with the section 2(43) of motor vehicles act and rule 128 of central motor vehicles rules. ..... the provisions of section 88(9) of the motor vehicles act reads as under :- (9) notwithstanding anything contained in sub-section (1) but subject to any rules that may be made by the central government under sub-section (14), any state transport authority may, for the purpose of promoting tourism, grant permits in respect of tourist vehicles valid for the whole of india, or in such contiguous states not being less than three in number including .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... limitation is not sustainable for the demands beyond the period of one year as there was no malafide intention to evade service tax as the appellants were under the impression of bonafide belief that only those tour operators, who are engaged in the business of operating tour in a tourist vehicle in terms of section 2 (43) of the motor vehicle act, 1988 are covered under definition of tour operator and no other type of vehicles and since the appellants vehicle did ..... supra) wherein it was held that any tour is operated by its tourist vehicle confirming the specifications of rule 128 of the motor vehicles rules is a tourist vehicle as per section 2 (43) of the motor vehicle act and tour is to be operated in a tourist vehicle confirming those specifications and having any permit from the road transport authority. ..... tds as per provision of income tax act shall be deducted from the contractors bills and as requested by the contractor, company shall issue a consolidated tds certificate for the tax deduction at source for the whole ..... it was observed by the honble high court that if a tour operator having its tourist permit under section 88 (9) of the motor vehicles act, then the vehicle shall be treated as a tourist vehicle. ..... were accordingly issued a show cause notice requiring them to pay service tax amounting to rs.72,91,057/- for the period october 2001 to september 2006 along with interest with proposal to impose penalty under sections 75a, 76, 77 and 78 of the finance act, 1994. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... dgcei, nasik on 25.09.2009 revealed that the appellant had claimed depreciation on the entire amount of credit of rs.3,04,342/- under section 32 of the income tax act, 1961 as evident from income tax return for the year 2007-08. ..... has not claimed the benefit under the income tax act and the claim regarding depreciation was withdrawn by filing the revised return and that revised return has been accepted. ..... , the cenvat credit shall not be allowed in respect of that part of the value of capital goods which represents the amount of duty on such capital goods which the manufacturer claims as depreciation under section 32 of the income tax act. ..... on being pointed out by the department, the appellant rectified the mistake by correcting the income tax return for the year 2007-08 and reversing 50% credit of rs.1,51,563- availed in 2006-07 and also ..... notice dated 25.02.2010, issued to the appellant asking to show-cause why cenvat credit of rs.3,04,342/- availed should not be recovered under rule 14 cenvat credit rules, 2004, read with section 11a (1) of the central excise act, 1944 and amount of rs.1,51,563/- paid should not be appropriated against the recovery. ..... under the income tax act as well as ..... this revised income tax return has been accepted by the income tax department also, a copy of which has been submitted ..... appeal before the commissioner (appeals) and the commissioner (appeals) also did not accept the plea for allowing cenvat credit in lieu of the revised income tax returns filed by them. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... accordingly, he rejected the claim of the appellant and confirmed the demand of rs.12,95,57,132/- under rule 16 of the draw back rules read with section 75 of the customs act, 1962 and also demanded interest thereon at the rate of 13% per annum, under the afore said provisions of law. ..... (iii) the application to be filed for claim of draw back under rule 6 and rule 7 of the customs and central excise duties and service tax draw back rules, 1995 are the same and information that needs to be furnished for claiming draw back under both these rules are also the same. ..... in that case, the larger bench of this tribunal held that where the scheme opted for by the assessee is found to have been mis-used (in contradistinction to mere deviation or failure to observe all the conditions), the existence of an alternate scheme would not be an acceptable defence. ..... or at any other stage and had failed to discover the error or to file refund claim within the time allowed by law and this exercise of determining the correct amount of duty short-levied cannot be stultified by the failure of the assessee to file refund claim within the time allowed by law. ..... he also held that the goods exported by claiming ineligible draw back are liable to confiscation under section 113(h)(ii) of the customs act, 1962 and imposed a penalty of rs.13,07,99,397/- on the appellant under section 114 (iii) of the customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... considering the submissions made by the learned counsel, we find that if kpcl paid the service tax on supervision, sampling and analysis charges, no demand is sustainable against the appellant. ..... on behalf of the appellant it is contended that the activity of supervision, sampling and analysis has been carried out by m/s sgl who discuarged the service tax on the said activities and issued the invoices in the name of kpcl. ..... as the appellant has failed to produce, the invoices raised by the kpcl for supervision, sampling and analysis charges, wherein the service tax has already been paid, before the lower authorities. ..... in view of the above, it would be in the interest of justice to remand the matter to the original adjudicating authority to correlate the facts whether the service tax on the entire activity has been paid or not. ..... against the demand of service tax of rs.16,86,683/- along with interest and imposition of various penalties under the finance act, 1994 . 2. ..... as the appellant has not included the amount of deduction such as amount of supervision, sampling and analysis charges in their gross value, on which the appellant is making payment of service tax, therefore, it was proposed to levy service tax on this amount. ..... as the service tax has been paid on supervision, sampling and analysis charges, therefore the demands are not sustainable. .....
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