Services having indirect nexus with business are Input services Inputs services also include services having some sort of indirect nexus with the assessee’s business activities Brief of the case: The CESTAT Mumbai in the case of Sudarshan Chemical Industries Ltd. vs. CCE (A) held that input services not only cover services of falling in the […]

Export benefit cannot be denied on re-processed damaged goods In the case of M/s Uni worth Textiles Ltd. Vs. Commissioner of Central Excise, Nagpur, (CESTAT Mumbai); Appeal No. E/1510/11; Date of Decision-14.01.2016 it was held that the Export benefit on export of goods cannot be denied on the mere fact that the goods got damaged, […]

CENVAT Credit On Foreign Commission To Foreign Agent Allowed Brief of the Case In the case of Monarch Catalyst Pvt. Ltd. Vs. Commissioner of Central Excise, APPEAL No. E/86768/13-Mum; Date of Decision: 5.1.2016Thane-I, it was held that the services of commission agent abroad is input services as the commission agent procured the orders for the […]

CENVAT of Inputs & Input services for producing electricity captively consumed allowed Brief of the Case In the case of M/s JSW Steel Coated Products Ltd. Vs. Commissioner of Central Excise,(CESTAT Mumbai); Appeal No. E/1119/11, E/85314/13, E/88466/14,E/85449 & 85450/15; Date of Decision-07.01.2016 Thane-II, it was held that CENVAT credit of inputs and input services used […]

Excise Duty Rate Should Be Rate Prevalent At The Time Of Clearing In the case of M/s Siemens Ltd. Vs. Commissioner of Central Excise,(CESTAT Mumbai); Appeal No. E/3360/05; Date of Decision-04.01.2016 Mumbai-IV, it was held that the rate of duty applicable on the differential assessable value recovered at the depot premises attributable to the products […]