Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »
NOTIFICATION NO.28/2016-C.E. (N.T.), DATED 26-5-2016 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely : – 1. (1)… Read More »
Concrete sleepers used for laying railway line for movement of goods between plant facilities installed within factory premises; and JO trucks for movement of nitrogen and oxygen gas cylinders within factory, are eligible for Cenvat credit as ‘input’ CESTAT, NEW DELHI BENCH Jindal Steel & Power Ltd. v. Commissioner of Central Excise, Raipur S.K. MOHANTY,… Read More »
Bank Charges in relation to business of manufacture and export of goods, whether pertaining prior to manufacture or after manufacture, are eligible for credit under rule 2(l) or refund under Notification No. 17/2009-ST CESTAT, MUMBAI BENCH Commissioner of Central Excise, Puna-I v. Rosy Blue (India) (P.) Ltd. M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL… Read More »
Question : Can the Assessee take cenvat Credit on engineering consultancy service used for construction of railway siding which is constructed for transport of coal to captive power plant for generation of electricity ? Construction of railway siding is only to facilitate transportation of coal to assessee’s factory – Transportation of coal is necessary for generation… Read More »
CENVAT Credit when the car is in name of partner of firm should not be denied Credit of insurance/repair of motorcar is available to assessee-firm even if car is in name of partner, provided car is shown as assets in books of firm and depreciation and other expenditure thereon is incurred/borne by firm CESTAT, MUMBAI… Read More »