Notification 12/2003-ST
2 articles
CENVAT Credit on Capital Goods Supplied Under a Works Contract Is Not Barred by the Contractor's Valuation Under Rule 2A: CESTAT Chennai in Toshiba JSW Power Systems
A Chennai Bench of the Tribunal accepted that the supply and erection orders were one works contract, yet allowed the recipient's credit, setting aside a notice demand of Rs.1,93,97,137. The credit bar in the Explanation to Rule 3 of the CENVAT Credit Rules, 2004 does not follow the goods into the recipient's hands, and the extended period was held unavailable.
15 min readNexus, Not Gross Value: CESTAT Strips Hostel, Mess and Study-Material Fees Out of Commercial Coaching Service Tax
A coaching institute billed tuition, hostel, mess and study-material fees separately for over a decade. The department taxed the lot as one bundle. CESTAT Hyderabad's Final Order works through nine appeals to hold that only what has a real nexus with coaching can be taxed as commercial coaching service — and that repeating a demand the department has already litigated cannot be dressed up as suppression.
14 min read