Goods and Services Tax – Classification of goods – skin care preparations – only the products, Rupam (Pimple pack) and Pailab (Anti-crack cream) of the list of their products are offered for treatment
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GST – Started By: – Shankar Nayakar – Dated:- 17-4-2018 Last Replied Date:- 24-1-2019 – Dear sir,we are manufacturing co. and having canteen facility also in co. premises.third party is cooking here and raise invoice with GST to us., we are paying him with GST.however company is charging nominal fee from employees.in this scenario, ITC is eligible or not? – Reply By Alkesh Jani – The Reply = Sir, In my point of view ITC is not available. – Reply By Alkesh Jani – The Reply = Sir, Please refer Section 17(5) of CGST Act, 2017. Moreover, it has no nexus with the business or furtherance of business. – Reply By Shankar Nayakar – The Reply = sir, please refer attached copy of AAR, where it is stated that in GST Scenario, providing of canteen service is called as outward supply http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.531.18_Canteen_Services.pdfkindly inform, can we avail ITC on that in GST scenario? – Reply By Ganeshan Kalyani – The Reply = GST is payable on the amount recover
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is unable to determine valuation under the Act due to various factors. Rules are not preferred to the Act. Rules are meant for help Rules cannot override the Act. – Reply By subramanian vijayakumar – The Reply = I endorse sethi ji view he can not claim and avail ITC It is outdoor catering – Reply By KASTURI SETHI – The Reply = ITC in respect of 'Catering (Food and Beverage etc) & 'Works Contract Service' on the same taxable output service is virtually denied. – Reply By CASusheel Gupta – The Reply = Issue – Valuation as per Act/Rules Section 15 (1) on valuation states – The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply This sub section is applicable when price paid or payable is the sole consideration and the two parties are n
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ITC where inward supply of food and beverages, outdoor catering are used for making outward supply. As such where a banquet hall, sub contracts supply of food and sub-contractor charges GST, the banquet hall can take input. But the restriction has been put by notification 11/2017, where caterer is charging GST @ 5% he cannot take ITC. Even a caterer can take input if he is charging 18%. Comments of experts are welcome. – Reply By Himansu Sekhar – The Reply = Value addition is not a factor to determine the ITC. No where it has been mentioned. The requirement of the Law has to be observed to get the benefits of ITC. The credit is not allowable when specifically barred under Sec. 11(5). – Reply By JAIPRAKASH RUIA – The Reply = Humbly but Surprisingly, when Mr. Sushil Gupta is raising some points clearly producing the provision of the act and rule, most of the expert preferring to give verdict without healthy and point to point discussion.Mr. Gupta has raised some valid questions to be rep
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gives reply in brevity which also serves purpose. When all the experts contribute profusely, the querist gets a very clear picture of the issue. All experts welcome the views of others wherever any expert gives perfect reply. We are thankful to TMI for according such a useful platform where we can express our views based on knowledge, education, and experience and the same are perused by various persons (unlimited number of visitors of this site) not only in India but also abroad. – Reply By JAIPRAKASH RUIA – The Reply = Sir, I have high regards for all the experts. I am sorry if I have hurt some one, my intention was not that but to raise the standard of this august platform with it's democratic character. – Reply By uday kumar – The Reply = Sir, I am in consonance with the expert's view that credit is not admissblad, not withstanding that the service is utilised in the course of furtherance of business, for the reason that outdoor catering service stands specifically exclude
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h Chitkara – The Reply = Reply No.14 / 30 April by Hon'ble Mr Jaiprakash ji Ruia : Emplying the word HEALTHY : Unable to fathom usage in that sentence. Will he kindly elaborate the intent and meaning behind using this word ?I tried raising standard of debate but failed. Did the next best thing : raised the level of table. Will that suffice Sir ? – Reply By JAIPRAKASH RUIA – The Reply = I Apologize to experts. The only intention of the post was that learners like me learn lot of thing from what experts post giving their valuable time and a detailed discussion add experience to us.We know that expert like you get very less time to communicate on such platform but still we expect that you all shower your knowledge and experience. Sir, You have a rich experience in Indirect taxation, I request you to be more active on discussion board and provide guidance to us. I also want to learn from my mistakes and assure to improve myself. – Reply By KASTURI SETHI – The Reply = Sh.Jaiprakash Ji,
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Goods and Services Tax – GST – Dated:- 17-4-2018 – Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below: For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. In this regard, it is hereby clarified that since auto-population of the detail
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Goods and Services Tax – Classification of supply – UPS along with the battery – cannot be held as naturally bundled – The supply of UPS and Battery is to be considered as Mixed Supply within the mean
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Goods and Services Tax – The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provis
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Goods and Services Tax – Overseas Education Advisory services – promotion of courses of foreign universities among prospective students – The place of supply is the territory of India – As the conditi
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Goods and Services Tax – Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also
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Goods and Services Tax – Started By: – Vivek anandhan – Dated:- 17-4-2018 Last Replied Date:- 18-4-2018 – Dear ExpertWe are now in composition category in GST. now we want to migrate to Regular category. Whether we can take credit on stock in which GST paid. In case of credit eligible please inform what form need to be filed.RegardsVivekanandhanSunbeam Generators Pvt Ltd – Reply By KASTURI SETHI – The Reply = You will have to file an intimation in Form GST CMP-04. ITC shall be allowed on the st
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Goods and Services Tax – Started By: – prasanna Hegde – Dated:- 17-4-2018 Last Replied Date:- 20-4-2018 – whether composition dealer is required to pay tax on sale of exempted goods along with taxable goods @ 1% kindly inform – Reply By Alkesh Jani – The Reply = Sir, in my point of view, Yes you are required to pay GST on each bill of supply. You are also required to pay tax in terms of Rules 5(*d) and (e) of the CGST Rules, 2017. – Reply By KASTURI SETHI – The Reply = As per Section 10(1)(a) of CGST Act, 2017, the tax will be charged on one percent of the turnover in State or turnover in Union Territory in case of a manufacturer. The definition of 'turnover' has been given in Clause (112) of Section 2 of the CGST Act. This cause i
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Goods and Services Tax – Started By: – Arijit Das – Dated:- 17-4-2018 Last Replied Date:- 17-4-2018 – In June we paid a facilities & upkeep fee with the hostel rent. That facilities fee had vat or service tax ? What was the amount, because we don't have the receipt. Our college is now charging 18% GST on the 15000 facilities charge i.e 2700. What should be the actual payable after deducting the VAT/service tax we have already paid. – Reply By Ganeshan Kalyani – The Reply = Sir, three instances are to considered to arrive at the rate. Service provided , invoice raised and money paid. If two of the instances are before GST then erstwhile tax rate will be applicable and if two of the instances are after GST then GST is applicable. – R
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 17-4-2018 – The statutory provisions for service of notices etc in certain circumstances are provided in section 169 of the CGST Act, 2017. Methods of Service of Documents Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows: (a) By giving or tendering it directly or through a messenger or courier to the addressee or the taxable person or to his manager or to person duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or (b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any at his last known place of business or resid
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Saradha Travels v. CST, Chennai 2014 (7) TMI 884 – MADRAS HIGH COURT it was held that pasting adjudication order on premises of assessee under a Mahazar before two independent witnesses, when assessee was not available in premises and premises was also locked, is a valid service under section 37(1)(b) of Central Excise Act, 1944. In Saral Wire Craft Pvt. Ltd v. CC, CE & ST 2015 (7) TMI 894 – SUPREME COURT where adjudication order was served on kitchen boy of the assessee, it was held to be not a proper service. As per section 37C of the Central Excise Act, 1944, notice must be served to the person for whom it is intended or his authorized agent under proof of acknowledgment. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The judgment lays down the pre-requisite for issuance of notice. Any notice issued in violation of section 37C is not valid. It is worth
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ed by the postal authorities with the remark, that the addresses refused to accept the notice. It was held that there was no dispute about his identity, so it amounted to sufficient and adequate service of notice i.e., deemed to be served. What documents require service Service may be required in relation to any of the following : (a) Any decision (b) Any order (e) Other communication such as letter of enquiry, notice of hearing, seeking details or information, audit report, recovery notice etc. These terms have not been defined but shall take their meanings under General Clauses Act. Such communications are required for administration of the tax law under various provisions. When deemed to be served Every decision, order, summon, notice or any communication shall be deemed to have been served to the addressee on the date on which it is tendered or published or a copy thereof is affixed in the manner as provided in section 169(1) of the CGST Act, 2017 Service in case of registered or s
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l Excise Act, 1944. Hence, where assessee had not given forwarding addressing for communication, envelope was returned back undelivered and revenue made an attempt to serve assessee by pasting order on factory gate, it was considered to be valid compliance. In Jay Balaji Jyoti Steels Ltd. v. Cestat, Kolkata ( 2015 (1) TMI 859 – ORISSA HIGH COURT where order was sent by speed post, it was held that post office issues receipt for both – by registered post and by speed post. Hence, both have to be treated as registered post in view of section 28 of Indian Post Office Act, 1898. Only difference between the two is that charges payable are normally higher for 'speed post' for delivery at an early date. Further, insertion of 'or by speed post with proof of delivery' after the words 'sending it by registered post with acknowledgement due' in section 37C(1)(a) of Central Excise Act, 1944 w.e.f. 10.05.2013 is clarificatory and procedural amendment. It is curative since va
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2018 (8) TMI 398 – CESTAT KOLKATA – TMI – CENVAT Credit – GTA Services – credit for the period prior to 01.04.2008 – benefit of Circular No. 97/8/2007-ST dated 23.08.2007 – Held that:- This issue has been settled by the decision of the Hon’ble Karnataka High Court in the case of Commr. v. ABB Ltd. [2011 (3) TMI 248 – KARNATAKA HIGH COURT], where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008 – the credit availed by the appellant prior to 01.04.2008, is eligible – appeal allowed in part. – Appeals No. E/75592/2018 – FO/A/76398/2018 – Dated:- 17-4-2018 – SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Sourabh Bagaria, Advocate for the Appellant (s) Shri D. Halder, A.C. (AR) for the Respon
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rregularly availed CENVAT Credit of ₹ 1,33,819/- on inward transportation and ₹ 44,875/- on outward transportation, totaling to ₹ 1,78,694/-. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal. 3. The ld. Counsel for the appellant submitted that the appellant had paid service tax to GTAs as per bills raised by the respective transporters and that the appellant has all along stated the credit availed in its statutory returns and therefore, the department had knowledge of the credit being availed by the appellant. 4. The ld. AR for the Revenue reiterated the findings of the lower authorities. 5. Heard both sides and perused the appeal records. 6. For proper appreciation of the fact
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uments in their support. It is also made clear that all the issues relating to Cenvat Credit on GTA service are kept open so far as Cenvat Credit on outward transport is concerned. Since the appellant has not contested the recovery of Cenvat Credit on outward transportation w.e.f. 1/4/2008 to that extent, Ld. Commissioner (Appeals) order is upheld. Appeal disposed of as above. 7. I find that this issue has been settled by the decision of the Hon ble Karnataka High Court in the case of Commr. v. ABB Ltd. reported as 2011 (23) STR 97 (Kar.), where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008. I note that the decision of the Hon ble Calcutta High Court in the case of Commissioner of
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2018 (7) TMI 267 – CESTAT CHENNAI – TMI – Valuation – reimbursement of expenses – includibility – Whether the appellant, who is acting as a clearing and forwarding agent for the principal and is discharging service ta on the commission so received by them, is liable to include the reimbursable expenses in the value of the services and to pay further service tax in respect of the same?
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Held that:- the issue is no more res integra and stands settled by the Hon’ble Supreme Court in the case of UOI & Others Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 – SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable ex
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ommissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nandanam, Chennai – 600 035. Accordingly, both the miscellaneous applications are allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate. 2. After hearing both sides, we find that the disputed issue in the present appeal is as to whether the appellant, who is acting as a clearing and forwarding agent for the principal and is discharging service ta on the commission so received by them, is liable to include the reimbursable expenses in the value of the services and to pay further service tax in respect of the same. 3. We find that
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2018 (6) TMI 1197 – CESTAT AHMEDABAD – TMI – CENVAT credit – whether the appellant are entitled to Cenvat credit of service tax paid on ‘Garden Maintenance Service’ and ‘Environment Protection Service’ during the period October 2013 to March 2015? – Held that:- The Garden Maintenance Service and Environment Protection Service are in compliance with pollution control laws and relates to their manufacturing unit – This Tribunal in the case of M/s Gmm Pfaulder Ltd [2016 (12) TMI 334-CESTAT Ahmedabad] held that service tax paid on such service is admissible to credit – appeal allowed – decided in favor of appellant. – ST/10480/2018-SM – A/10883/2018 – Dated:- 17-4-2018 – Dr. D. M. Misra, Member (Judicial) For Appellant (s) : Shri Jigar Shah, A
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GST – States – 11/2018 – Dated:- 17-4-2018 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) Branch VYAPAR BHAVAN: I.P. ESTATE: DELHI-02 F. No. 3(155)/Policy-GST/2018/58-63 Dated: 17/04/2018 CIRCULAR No. 11/2018 Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-req. Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Govt. of India has issued Circular No. 39/13/2018-GST dated 03/04/2018 regarding setting up of an IT Grievance Redressal Mechanism by Govt. of India to address the grievances of taxpayers due to technical glitches on GST Portal. The details of the said grievance r
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2018 (5) TMI 1361 – CESTAT CHANDIGARH – TMI – Refund claim – refund filed on the premise that on their activity of construction, they are not liable to pay service, therefore, amount paid by them is to be refunded – time limitation – unjust enrichment – Held that: – it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee’s entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum – the refund claims filed by the appellant are within time.
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Unjust enrichment – Held that: – as there is no finding given by the authorities below, in that circumstances, the matter is remanded back to the adjudicating authority to decide the issue of unjust enrichment within 30 days of passing of this order and the appellant is also directed to produce the requi
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rvice, therefore, amount paid by them is to be refunded. The said refund claim was rejected on two grounds by the adjudicating authority: (A) time barred and (B) On the issue of bar of unjust of enrichment. 3. On appeal, the ld. Commissioner (A) rejected the refund claim on the premise that as the Hon ble High court of Punjab and Haryana, Chandigarh, in the case of Bharat Bhushan Gupta and Company & Others Vs. State of Haryana & Others reported in 2016 (44) STR 195 (P&H) as held that the State Housing Board of Haryana is a Governmental authority and no service tax is payable on any service provided to them. But the appellant was not part of the said case, therefore, they are not entitled for refund claim. Against the said order, the appellant is before me. 4. The ld. Counsel for the appellant submits that the ld. Commissioner (A) has fell an error holding that the appellant was not part of the order of the Hon ble High Court in the case of Bharat Bhushan Gupta & Company
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that they are not liable to pay service tax on 11.08.2016, whereas, the refund claims were filed by the appellant on 11.05.2016, which is prior to the decision of the Hon ble High Court of Punjab and Haryan. In that circumstances, it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee s entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum. Admittedly, in this case the Hon ble High Court of Punjab and Haryan, in appellant s own case has held that they are not liable to pay service tax on 11.08.2016, therefore, I hold that the refund claims filed by the appellant are within time. 8. With regard to the issue of unjust enrichment, as there is no finding given by the authorities below, in that circumstances, the matter is remanded back to the
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2018 (5) TMI 1354 – CESTAT CHANDIGARH – TMI – Interest on delayed refund – whether the appellant is entitled to claim interest after three months from the date of filling the refund claim till its realization or not? – Held that: – Admittedly, the refund claim has been sanctioned to the appellant with a delay i.e. three months after filing the refund claim i.e. 22.01.2014. In that circumstances, the appellant is entitled to claim interest for the intervening period till the refund claim has been sanctioned – reliance placed in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 – SUPREME COURT OF INDIA].
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As the part of the interest has already been sanctioned to the appellant, the same is to be deducted from the interest payable to the appellant and remaining interest is to be paid to the appellant within 30 days of this order.
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Appeal allowed. – Appeal No. E/60071/2018 – A/62240/2018-SM[BR] – Dated:- 17-4-2018 – Mr. Ashok Jindal, Member (
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sioner (A), interest was also paid. Another amount was also already reversed by the appellant of ₹ 3,61,312/- under protest on 28.03.2014 and after the ld. Commissioner (A) order, the refund claim was sanctioned. The appeal of the appellant before me is with regard to the claiming interest on the delayed refund of ₹ 5,92,815/- after three months from the date of filling the refund claim i.e. 22.01.2014 till its realization. Both the authorities below have rejected the claim of interest on the premise that as refund claim has been sanctioned in pursuant to the order of the Commissioner (A), therefore, they are not entitled to claim interest for the earlier period. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that the issue has been settled by the Hon ble Apex Court in the case of Ranbaxy Laboratories Ltd. reported in 2011 (273) ELT 3 (SC), therefore, the appellant is entitled for claim of interest after three months from th
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e matter is that whether the appellant is entitled to claim interest after three months from the date of filling the refund claim till its realization or not? 7. The same issue was decided by the Hon ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra), wherein, it has been held that the assesseee is entitled to claim interest on delayed refund after three months from the date of filling the refund claim till its realization. The sole contention of the ld. AR is that in Ranbaxy Laboratories Ltd. (Supra), it was a case of rebate claim whereas in this case it is a claim of refund of cenvat credit. The Hon ble Apex Court has decided the provisions of Section 11BB of the Act, which is applicable for rebate claim as well as refund claim. In that circumstance, I hold that the ruling given by the Hon ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra) is applicable to the facts of this case. Admittedly, the refund claim has been sanctioned to the appellant with a delay
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2018 (5) TMI 863 – CESTAT HYDERABAD – TMI – Refund of accumulated CENVAT credit – rejection on the ground that the export turnover of third party exports for computing export turnover value for the said quarter should not be considered – Held that: – the goods which were cleared from the factory premises of the appellant were in fact exported – the appellant should submit the Bank Realization Certificate for the exports made through third party – the matter sent back to the adjudicating authority, for a limited purpose of verification of realisation of the goods cleared for exports – appeal allowed by way of remand. – Appeal No: E/30085/2018 – A/30505/2018 – Dated:- 17-4-2018 – Mr. M.V. Ravindran, Member(Judicial) Shri Guna Ranjan, Superintendent/AR for the Appellant. None for the Respondent. [Order per: Mr. M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 003-APP-050-17-18, dated 29.09.2017 and filed by Revenue. Notices were open both appellant and re
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idered as exports and has to be included for computing total turnover of exports. 4. Ld. DR submits that the findings of the first appellate authority are not correct; that the exports made during the quarter shall be the goods exported by the Respondent and submits that the first appellate authority has recorded that the respondent did not produce the bank realisation certificate of the exports. It is his submission that the matter may be remanded to the lower authorities. 5. On due consideration of the submissions made, I find there is no dispute as to the fact that respondent cleared the goods manufactured by them for export through third party. The findings of the first appellate authority on this point are relevant which are reproduced: 5.3 As per words of value of export used in Rule 2(c), I opine that the said rule does not restrict the exports by third party exports and no specific guidelines issued for not considering third party exports turnover for computing total turnover o
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ave not been considered for computing export turnover. I opine that the plea of the appellant to consider value of such exports for computation of export turnover is to be allowed subject to the submission of requisite Bank Realization Certificate. 6. It can be seen from the above reproduced findings of the first appellate authority that the goods which were cleared from the factory premises of the appellant were in fact exported and the interpretation given by the Tribunal has been correctly followed by the first appellate authority. I do not find any reason to interfere in such an interpretation which is held as correct by the decisions of the Tribunal. 7. As regards the point raised by Ld. DR, I do find that the first appellate authority in para 5.4of the impugned order has specifically stated that the appellant should submit the Bank Realization Certificate for the exports made through third party. I find that it is correct reasoning to send the matter back to the adjudicating auth
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2018 (5) TMI 862 – CESTAT HYDERABAD – TMI – CENVAT credit – taxable as well as exempt goods – non-maintenance of separate records – Held that: – the provisions of Rule 6(2) would apply only when dutiable and exempted finished goods are manufactured with the same inputs, while in the case in hand, the goods ‘Sulphuric Acid’ is not exempted goods at all when they were manufactured, but when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional Rate of Duty) – credit allowed – appeal dismissed – decided against Revenue. – APPEAL No. E/31161/2017 – A/30506/2018 – Dated:- 17-4-2018 – Mr. M.V. Ravindran, Member(Judicial) Shri Arun Kumar, Dy. Commissioner/AR for the Appellant. Shri N. Anand, Adv
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xempted goods, has to pay an amount equivalent to 6% of the value of sulphuric acid cleared to various fertiliser units. Adjudicating authority confirmed the demands raised along with interest and also imposed penalties. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority after following due process of law, set aside the Order-in-Original by following the Final Order of this Bench A/30944 to 30949/2016, dated 26.09.2016 in this assessee s own case. 5. It is the case of Revenue in this appeal that the final order dated 26.09.2016 would have been challenged before the higher authorities but due to new monetary limit policy of the Govt. of India, it was not done so; that the g
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oods are manufactured with the same inputs, while in the case in hand, the goods Sulphuric Acid is not exempted goods at all when they were manufactured, but when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional Rate of Duty). Reliance placed on the case of Atlas Automotive Components Pvt. Ltd., [2017(350) E.L.T 42 (Bom)] will also not carry the case of Revenue any further, as I find in the case in hand that identical issue of the supply of sulphuric acid of the very same appellant has been considered by this Bench and taken a view that Central Excise Tariff under chapter X procedure does not entitle the Revenue to the demands of amount equivalent to 6% of the value of the goods so cl
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2018 (5) TMI 861 – CESTAT HYDERABAD – TMI – Refund of excess excise duty paid – Held that: – Since identical issue of the appellant is already decided in favor of appellant in 2009, there is no reason to deviate from such a view already taken – appeal dismissed – decided against Revenue. – Appeal No.- E/31162-31165/2017 , E/31210-31211-2017 – A/30507-30512/2018 – Dated:- 17-4-2018 – Mr. M.V. Ravindran, Member(Judicial) Shri Arun Kumar, Dy. Commissioner/AR for the Appellant. Shri N. Anand, Advocate for the Respondent. [Order per: Mr. M.V. Ravindran] 1. All these appeals are filed by Revenue against Orders-in-Appeal Nos. GUN-EXCUS-000-APP-059-17-18, dated 18.08.2017; GUN- EXCUS-000-APP-060-17-18, dated 18.08.2017; GUN-EXCUS-000-APP- 061-17-1
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2018 (4) TMI 1451 – CESTAT CHANDIGARH – TMI – SSI exemption – use of Brand name of third party – N/N. 8/03-CE dated 01.03.2003 – Confiscation – redemption fine – penalty – Held that: – Although, the appellant is exporting the said goods but the appellant has not followed any procedure i.e. payment of duty, and claiming the rebate claim or goods have been exported under bond.
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The fact is on record that out of total value of the goods of ₹ 4,76,080/- the goods worth ₹ 2,83,192/- are agriculture equipments on which, no duty is payable by the appellant – the total value of duty payable on the goods after abatement of ₹ 1,35,022/-, therefore, redemption fine and penalty imposed on the appellant are on higher side, and ar
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hey are not entitled to avail benefit of SSI exemption Notification No. 8/03-CE dated 01.03.2003. Consequently, by denying the benefit of SSI exemption Notification, it goods were seized and allowed to be redeemed on payment of redemption fine and penalty. Against the said order, the appellant is before me. 3. The ld. Counsel appearing on behalf of the appellant submits that initially the appellant was partner in the firm namely M/s Noble Enterprises who is the owner of Five Star brand name. But after exiting from the said firm, the appellant started manufacturing their own goods under the brand name 'Five Star Super Spare which is not similar to Five Star and Five Star Super Spare is the brand of the appellant only, therefore, they wer
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rder and submits that the appellant has not come out with an evidence that the goods in question are meant for export. Moreover, it has not been coming out whether the appellant is manufacturer of agriculture equipments or not? As the appellant was using the brand name of third party, therefore, they are not entitled for benefit of SSI exemption notification. 5. Heard the parties and considered the submissions. 6. On consideration of submissions made by both the sides, I find that the issue whether the appellant is using the brand name of third party has not been contested by the appellant, therefore, the appeal is taken up for consideration only on the issue of imposition of redemption fine and penalty. 7. As the appellant is using the bra
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GST – States – 13T of 2018 – Dated:- 17-4-2018 – Office of the- Commissioner of State Tax 8th floor, Vikrikar Bhavan, Mazgaont Mumbai – 400010. TRADE CIRRCULAR. Sub: Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal. Trade Circular No. 13T of 2018 Background and scope 1. Department of Revenue, Government of India vide a circular No. 39/13/2018 dated 3rd April 2018 has put in place an IT -Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. 2. It has been decided that GST Implementation Committee (GIC) shall act as the IT Grievance Redressal Committee which sha
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who could not comply for any submission on the GST portal due to technical glitches is required to make an application to his Nodal Officer in format prescribed as Annexure 1 through Physical application or by mail (Details of the Nodal officer far tax payer is available on www.mahagst.gov:in). Taxpayer shall file separate application for Grievances in respect of individual issue, The said application shall be accompanied by necessary evidences to establish that a bona fide attempt, to comply with the due process Of law, was made by the taxpayer. The evidences may include either (i) screen-shots of the system taken on-or before due date, (ii) Correspondence made with GST helpdesk i.e. email copy or GST helpdesk ticket number, (iii) copies
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not be available to the cases where non-compliances are due to the reasons other than technical glitches like non-availability of internet, problem of individual taxpayer or any other localized problem. If the issue/problem is due to some legal/procedural reason the same is not come into ambit of IT Grievance Redressal Mechanism. (Rajiv Jalota) Commissioner of State Tax, Maharashtra State ANNEXURE-1 Application for Redressal of difficulties faced due to technical glitches on the GST portal Sr. No. Particular Details 1. GSTIN / PID Number of the Taxpayer 2. Registration number of earlier Act (in case of Migrated dealers) 3. Legal name of the Taxpayer 4. Email of the authorized signatory for communication 5. Phone no of the authorized signat
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 16-4-2018 Last Replied Date:- 27-4-2018 – We have manufacture pharma machine registered under GSTOur customer has sent some part for repairing under delivery Challon NOW the repairing work will take place at our vendor place where goods to be delivered by us.We have sent the same goods on our letter while declaring value for transit purpose along with the customer delivery Challon to that vendor who is doing repairing job.After repairing job is done that vendor deliver goods on challon with their service invoice which is raise in our name.After receiving the repaired goods from vendor we will raise our service invoice to customer as agreed and send goods to customer alon
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rts shall be sent for repair on a delivery challan accompanied by such e-way bill as may be prescribed. GST shall be chargeable on the repair amount, including the cost of parts, charged by the repairing centre.Question 21: An Original Equipment Manufacturer (OEM) has an obligation to provide repair services to their customers in the warranty period. This activity is outsourced by OEM to D , who bills the OEM for the services he provides to the customer. What is the tax liability of D ?Answer: D is providing service to the OEM. GST is payable on the value of any supplies made by D to OEM i.e. in respect of bills raised by D on the OEM.Question 20: What would be the tax liability on replacement of parts (no consideration is charged from a cu
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goods on our letter while declaring value for transit purpose along with the customer delivery Challon to that vendor who is doing repairing job.After repairing job is done that vendor deliver goods on challon with their service invoice which is raise in our name.B. After receiving the repaired goods from vendor we will raise our service invoice to customer as agreed and send goods to customer along with their challan copy.Please advice whether the above procedure under GST is correct or we have to any other precaution under the above procedure.Please note that we have not issue any challan when the goods send to our vendor for repairing. In short we have not enter any where in our stock.C. Secondly sometimes we receive goods for repairing
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Goods and Services Tax – Started By: – DINESH TIWARI – Dated:- 16-4-2018 Last Replied Date:- 8-5-2018 – SirIf i change a proprietorship business into the partnership business under GST; there is neither change in Place of Business nor any Closing Stock or Plant and Machinery moved from their places. So i want to ask that, is there any immediate liability of GST on Plant and machinery and Closing Stock imposes on previous firm.Please guide me on it. – Reply By YAGAY AND SUN – The Reply = going concern does not attract taxes. – Reply By Ganeshan Kalyani – The Reply = GST is PAN based. If PAN is same then there is no change liability . – Reply By KASTURI SETHI – The Reply = Change of proprietorship into partnership mean a new entity and afres
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Goods and Services Tax – Started By: – rohit patodi – Dated:- 16-4-2018 Last Replied Date:- 18-4-2018 – what would be my adjusted turnover and net ITC in case of refund of input tax credit availed on inputs in case of exporters. For eg., an exporter has exported goods on LUT worth rs 2500000 in July period and in the same period he has done taxable sale within state worth rs 500000 and tax is ₹ 12500 cgst and sgst. So Total sale would be 3000000 rs. He has total input on purchases amounting to ₹ 150000 cgst and sgst. Thus input left at the end of the tax period at the end of the month is 150000-12500 i.e 137500.In this case, how can I calculate adjusted turnover and net ITC? – Reply By SURYAKANT MITHBAVKAR – The Reply = You hav
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