201507.15
0
0

Larger Bench of CESTAT On Various Services Prior to 01.06.2007

Larger Bench of CESTAT  finally settles various issues pertaining to services  prior to 01.06.2007 (a)     Issue (A):  Laying of pipelines/ conduits for lift irrigation systems for transmission of water or for sewerage disposal, undertaken for Government/ Government undertakings and involving associated activities like trenching, soil preparation and filling, supporting masonry work, jointing of pipes, electro-mechanical…

201507.13
0
0

Unjust Enrichment U/s 11B of CEA,1944 Is Not Applicable Even When Duty Element Is Recovered From Insurance Company

Issue : The issue involved in the present appeal is whether appellant is entitled to refund of CENVAT credit taken on inputs destroyed in fire accident when the same amount is recovered from the Insurance Company The applicability of unjust enrichment was the bone of contention for allowing refund even though Section 11 B(2) (c)…