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ANU SIVARAMAN
Srinivasa Builders – Appellant
Versus
Commercial Tax Officer – Respondent
JUDGMENT :
The petitioner is a partnership firm registered in Hyderabad. Due to fiscal incentives extended by the Government, the petitioner obtained all necessary approvals and registrations for the installation of a windmill at Ramakkalmedu in Idukki District in Kerala. Property was also identified and purchased and permission was obtained from the Agency for Non-Conventional Energy and Rural Technology (for short, 'ANERT'). Ext.P2 supply agreement was entered into with M/s.Vestas Technology India Limited for the supply of Wind Electrical Generator having a capacity of 750 KW for a total consideration of Rs.4,09,01,000/-.
2. The learned Senior Counsel for the petitioner submits that 'electricity' is not goods as per the definition of 'goods' provided in Section 2(xx) of the Kerala Value Added Tax Act, 2003 (for short, 'the KVAT Act'). It is submitted that though the petitioner had obtained registration under the KVAT Act and had installed the windmill in the year 2008-'09, since electricity was not a goods exingible to tax under the KVAT Act, a nil return had been furnished by him and the closing stock inventory as on 31.3.2009 was also shown as ‘nil’ since the firm had no other bu
Point of law: A reasonable opportunity is liable to be granted to the dealer to enable him to appear before the authority concerned and show cause against the proposal to complete the assessment on b....
Electricity is not goods taxable under the Kerala Value Added Tax Act. The procedures for rejection of returns and providing an opportunity to produce documents and accounts should be exhausted befor....
ITC reversal invalid without fresh show cause notice on new grounds; defective notice ignoring nexus to taxable sale cannot sustain assessment; fresh proceedings barred by limitation.
The entitlement to Cenvat credit for service tax on installation and maintenance of windmills is upheld, emphasizing that location does not negate its admissibility as an input service in manufacturi....
The definition of 'input service' in Cenvat Credit Rules is broad and does not require services to be received at the manufacturing site to qualify for credit.
The definition of input service under the Cenvat Credit Rules is broad, allowing for services related to electricity generation at a distant site to qualify for credit if used in manufacturing activi....
The definition of 'input service' under the Cenvat Credit Rules is broad, allowing for credits on services used indirectly in manufacturing, irrespective of the service location.
Maintenance services for wind turbines qualify as input services under Cenvat Credit Rules; distance from manufacturing does not negate eligibility for credit.
The main legal point established in the judgment is that the imported goods were used for the specified purpose in the manufacture of Wind Operated Electricity Generators at the customer's site, as p....
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