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| Wishing You A Very Happy New Year |
| Recent Important Judgement |
| STO 2010 CESTAT 166 | Service Tax: Dispute in classification of Service: Bar of Limitation:
Unable to find what was the nature of the activity carried out by the appellants to bring it into the fold of installation and commissioning services. None of the orders passed by the authorities below discloses the nature of the activity. The dispute between the parties related only to classification issue for which no penalty was imposed by the appellate authority. He thus modified the adjudication order. All these features require the appeal of the appellants to be allowed. (para 4)...more | | |
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| STO 2010 CESTAT 167 | Service Tax: Cenvat Credit on input services: Condonation of delay:
The reading of the adjudication order clearly shows that it is in respect of CENVAT Credit under Central Excise Act and Rules. No merit in the contention of Appellant that they were under bona fide belief that the proceedings were under the Finance Act in respect of Service Tax. As per the provisions of Section 35 of Central Excise Act the Commissioner is empowered to condone delay of 30 days beyond the normal period of limitation of 60 days (para 6)...more | | |
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| STO 2010 CESTAT 168 | Service Tax: Outward Transportation Service: Cenvat Credit:
Predeposit: The Commissioner (Appeals) has merely relied upon the fact that the decision of the Larger Bench of the Tribunal stands stayed and he has not gone into the applicability of the decision of the Hon'ble High Court of Punjab & Haryana in the case of Ambuja Cements Ltd. (cited supra). Prima-facie, the applicant has made case for waiver of dues as per the impugned order. (para 4)...more | | |
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