Prior permission not needed for transfer of CENVAT as a result of Merger/Amalgamation: CESTAT – Delhi
NO SPECIFIC STIPULATION CONTAINED IN RULE 10 OF THE CENVAT CREDIT RULES, 2004 REGARDING PRIOR PERMISSION FROM THE STATUTORY AUTHORITIES FOR TRANSFERRING THE CENVAT CREDIT AS A RESULT OF AMALGAMATION/MERGER: CESTAT A. Brief Facts of the Case: A.1 In this case, the Appellant (viz. "M/s. S.C. Johnson Products Pvt. Ltd." formerly known as… Read More
Tags: Central Excise Act, Cenvat Credit Rules, CESTAT, New Delhi
Service Tax applicable in Restaurant Services – Clarifications provided
Circular No. 173/8/2013 ST F.No.334/3/2013-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Tax Research Unit North Block New Delhi, 7th October, 2013 To Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax… Read More
Tags: Air conditioning, Central Board of Excise & Customs, Cenvat Credit Rules, Director-general, Government of India, London, New Delhi, Taxation in India
Services Provided to Special Economic Zone (SEZ) Authorised Operations Exempted From Service Tax
The Central Government has decided to exempt the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone (hereinafter referred to as SEZ Unit) or Developer of SEZ ( hereinafter referred to as the Developer) and used for the authorised operation from… Read More
Tags: Authorization, Cenvat Credit Rules, Domestic Tariff Area, Money back guarantee, Service Provider, SEZ, Special Economic Zone, Tax exemption
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