Our assessee recd a notice from service tax dept for service tax applicapability, registration and liability .

Whereas we do steel/sheet fabrication work at construction site of main contractor.

Plea :
1.in my view under general exemption no 53 of central excise ,vide sn.no.64 -the fabrication work at construction site is exempt from payment of excise duty

2. Since his activity amount to manufacture and total turnover does not exceed Rs.150 lacs ; he is not liable to pay excise duty.


Please suggest new idea/case law -- to defend the case

Thanx in advance
Pradeep
CA-Final (student)

RULE-11 of CEVR,2000 and RULE-7 of CEA,1944 TALKS ABOUT value means when value can not be determined by assessee then what rule should be followed first.in which situations they can be used?

in the case of UJJAGAR PRINTS- SC has been decided that job worker shall be treated as manufacturer.what shall be the transaction value for job worker as he is just handling the goods to principal manufacturer and not selling the goods. please suggest.

Dear Sir,
We are exporting Cast Iron Products against rebate claim of Excise duty paid by the manufacturer through RG 1Part 2 and claiming DEPB,but we have reced show cause notice that we cannot claim both from the excise department. Sir please advice us under which rule we can claim both.
Regards
SanjaykumarGupta
sanjaykumargupta31@gmail.com

A CO. ENGAGED IN MFR OF EXEMPTED GOODS ( THE INPUT WAS ALSO EXEMPTED). AFTER A NOT. CHANGE THE INPUT & FINAL PRODUCT WERE MADE TO EXCISABLE. MY QUESTION IS WHAT WILL BE THE IMPACT ON THE CLOSING STOCK ON ENECTMENT DAY OF SUCH NOTIFICATION.WHETHER THESE HAVE TO CLEAR IN EFFECTIVE RATES.

PLEASE DO ANSWERE WITH ANY REFERNCES.

sir what is the difference b/w enactment , law and act.


will ED will be collected if goods got fire in the factory itself and is not able to come out of factory .plz tell with an example.

how can ICU be related in terms of sec. 4(3)(b)under RULE-10 of CEVR,2000? please explain with examples....

Hello,
I want to know what's the difference between rule 14 and and rule 15(1). If both speaks about credit wrong taken or utilised? In case of. Contravetion does A.O. have freedom to apply any of the section as per his choice.?

Secondly, in which situations does the assessee is allowed to take deemed cenvat credit by central government under rule 13?

SIR,
WE ARE PURCHASING RAW MATERIALS BUT RECEIVING INVOICE DUTY INCLUDING AMOUNT. MAY WE TAKE CREDIT THE DUTY PAID BY EXCLUDE FROM THE VALUE?

A1. is a firm consisting of three partners SN, KN & US
B2 is a Pvt. Ltd. Company in which SN.KN & US are directors and their shareholding in B2 is 60%, Rest of the directors are relatives of SN, KN & US and also balance shareholders are also relatives of SN,KN & US
Accordingly A1. and B2 are interconnected undertaking and as per excise are related person

A1. is selling material to B2 which is used by B2 for captive consumption and the selling price of A1 is cost of production + 7% and as per valuation rules
“If goods are supplied to related person for captive consumption, valuation will be on basis of cost of production plus 10%.”

Now the question is :
•What should be done to avoid the relation of interconnected undertakings between the two

•If SN, KN and US resign from B2. & also reduce their shareholding to below 50% in that case whether A1. & B2 still will be interconnected undertaking or not.