The appellant is a dealer. It purchases heavy vehicles from Tata Motors and cars from Hyundai Motors. The said vehicles are sold to customers. A demand of service tax of over Rs.33 crores was raised on the appellant on the ground:The discount/incentive offered by the manufacturer by way of various schemes is consideration for providing…

The appellant constructed a mall. It availed credit of tax paid on input services. The Commissioner disallowed such input credit on the ground that it is not "input service" as defined under Rule 2 of CENVAT Credit Rules. The appellant deposited the amount "under protest." The appeal filed against this order is allowed by the…

The respondent assessee undertook a works contract for the supply, erection, installation, and commissioning of the project. The supply included manufactured as well as bought-out items. The revenue bifurcated the contract and demanded service tax on technical assistance rendered during the said project under “consulting engineer” service. A demand of about Rs. 2 crores was…

The petitioner is a stockbroker. It is registered with the service tax department. It received a notice for an audit to be conducted by CERA. Such notice was challenged before the Hon’ble Gujarat High Court on the ground, inter alia, that there is no jurisdiction to conduct an audit in terms of Rule 5A of…

The petitioner is a pharmaceutical company. It took over the business of another pharmaceutical company. It applied for registration in 2020 and sought a refund of accumulated inverted input tax credit. It could not file a refund electronically (on the portal) as it was not registered during the period in question. Accordingly, it filed a…

The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence. The Revenue proposed to demand central excise duty on such intermediate products. Periodical show cause notices were issued, and demands were confirmed. The appellate authority…