Judgements by Bimal Jain

The Hon’ble High Court of Chhattisgarh after discussing provisions under Section 67 of the Finance Act, 1994 (“the Finance Act”) read with Rule 5 of the Service Tax (Determination of Value) Rules, 2006 (“the Valuation Rules”), upheld the Order of the

The Hon’ble CESTAT, Delhi after discussing Section 73(3) of the Finance Act held that as per the provisions of Section 73(3) of the Finance Act, the SCN was not required to be issued when Service tax along with interest has been paid by the Assessee

Hon’ble Supreme Court has re-affirmed the position laid down in Larsen Turbo Case followed by landmark judgment of Five Judge Constitution Bench of the Hon’ble Supreme Court in the case of Kone Elevator India Private Limited Vs. State of Andhra Prade

The Hon’ble CESTAT, Delhi relying upon the decision in the MPortal India case, held that the matter is squarely covered in aforesaid decision and therefore, the Appellant is entitled to take Cenvat credit on the invoices received prior to Service tax

Vide Order-in-Original dated May 31, 2013, Service tax demand of Rs. 30,59,07,287/- for the period April, 2010 to March, 2011 was confirmed along with interest, Cenvat credit amounting to Rs. 49,25,935/- was disallowed and ordered to be recovered as

The Hon’ble CESTAT, Chennai relying upon the decision of the Hon’ble Supreme Court in case of Eicher Tractors Ltd. Vs. Commissioner of Customs [2000 taxmann.com 53 (SC)] which was followed by the Tribunal in various decisions, held that since there w

The Hon’ble CESTAT, Delhi after observing that the Abu Road unit had reversed the Cenvat credit taken to the extent of refund filed, held that although Satnoor unit had cleared Intermediate Products on payment of Excise duty, wherein the price of Int

The Hon’ble Tribunal directed the lower authorities, especially the Deputy Director, DGCEI, Goa to defreeze the account forthwith by issuing appropriate instructions to the Appellant's bankers.

The Hon’ble CESTAT, Delhi after analysing Rule 2(m) and Rule 7 of the Credit Rules held that: - In the light of Rule 7 of the Credit Rules which provides the manner of distribution of Cenvat credit by ISD, the basic requisite condition for the distr

The Hon’ble CESTAT, Delhi relying upon the decision in the Blue Star case and in the case of Paul Merchants Ltd. Vs. CCE Chandigarh [2012-TIOL-1877-CESTAT-DEL], held that the Appellant has provided the service of procuring purchase orders for their f