Home Highlights July 2014 Year 2014 This

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1. Manufacture - activity of fabrication of storage tanks of various capacities - activity of converting steel sheets into the form of storage tanks amounts to manufacture...

2. Manufacture - whether the fabrication and erection of steel structural at the site of the respondent amounts to manufacture or not? - The immovable iron and steel...

3. Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

4. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

5. Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and...

6. CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil...

7. Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

8. Deduction u/s. 80IA(4)(i) on storage tank MDI and storage tank EDA - By affirming the eligibility for deductions u/s 80IA(4) for the specialized storage tanks, the...

9. Rate of tax - mixed supply or not - Job work activity or not - applicant does job work on the materials and design belonging to another registered person - The applicant...

10. CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal...

11. CENVAT Credit - Use of steel items for fabrication of tanks - If Jurisdictional Assistant Officer fails to verify the ER-1 return, extended period of limitation cannot...

12. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

13. Manufacture - structures emerging during the course of erection of such chimney - whether fabrications carried out by the appellant at site of M/s.NTPC in connection...

14. Fabrication of structures at site but exempted in Excise, no service tax under BAS

15. Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in...