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Search Results for Tag : Excise and Service Tax Appellate Tribunal

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CESTAT: Refund of Unutilised Credit Can't Denied if Amount Voluntarily Debited/Credited in GSTR-3B(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has held that the refund of unutilized credit cannot be denied if the Assessee voluntarily d.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Refund of Unutilised Credit



CESTAT, Kolkata: Service Tax Refund Can Be Claimed on Basis of Monthly Consolidated STTG Certificate(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal has ruled that the Service Tax Refund can be claimed on the basis of monthly consolidated Service Ta.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax Refund



CESTAT: No denial of Credits to Recipient Even if Duty was Legally Not Payable by Supplier(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that Input tax credits cannot be denied to the recipient even if the duty was lega.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Input Tax Credit to Recipient



CESTAT: No Service Tax on ‘Club or Association Service’ if Received Amount Wholly Transmitted(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the department cannot levy Service Tax on amounts received by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Club or Association Service



CESTAT: No Penalty Can be Imposed on Partners if Penalty Imposed on Partnership Firm(23.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that when a penalty is imposed on a partnership firm, a penalty canno.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty on Partners



CESTAT: IILM Business School Liable to Pay Service Tax on MBA, PGP Programme(27.01.2020)

Central Excise and Service Tax Tribunal (CESTAT), Ahmedabad has held that as the service provided by Institute for Integrated Learning in Management (.....

Tags : Customs Excise and Service Tax Appellate Tribunal, IILM Business School



CESTAT, Chennai Allows Excise Duty Exemption to Pepsico on ‘Nimbooz’(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT ), Chennai has observed that the brand ‘Nimbooz’ is not lemonade and allowed excise duty exe.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Nimbooz, Pepsico



CESTAT, Mumbai: Cenvat Credit Permissible on Renting Premises Outside Manufacturing Factory Unit(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat Credit is permissible on renting of premises outside the manuf.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Permissible on Renting Premises



CESTAT, Mumbai: Application for Compounding of Offence Can Not be Rejected on Technical Grounds(20.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the purpose of compounding of offence against the payment of compoundin.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Application for Compounding of Offence



CESTAT, Mumbai: Cenvat Credit Not Admissible on Goods Transport Agency Services(24.02.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat credit is not admissible on Goods Transport Agency services us.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Goods Transport Agency Services



CESTAT, Bangalore: Collection of Contribution to Build Corpus Fund Liable to Pay Service Tax(24.02.2020)

Customs Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the collection of contribution to building a corpus fund to secure t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Contribution to Build Corpus Fund



CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit



CESTAT, New Delhi Upholds Penalty Against Sales Managers for Evading Customs Duty(26.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has upheld the order of the Commissioner of Inland Container Depot, wherein pena.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty Against Sales Managers



CESTAT, Mumbai: Refund is Available on Swachh Bharat Cess Used for Export of Services(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the Swachh Bharat Cess paid on input services has to be available as .....

Tags : Customs Excise and Service Tax Appellate Tribunal, Swachh Bharat Cess



CESTAT, Mumbai: No Service Tax on Rent Received from Bullock Carts with Tyres & Without Driver(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai has held that tyre Bullock Carts without bullocks and driver, provided by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Rent Received from Bullock Carts with Tyres & Without Driver



CESTAT, Mumbai: Sahara India TV Network Can Utilize Cenvat Credit for Payment of Service Tax(28.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payme.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Sahara India TV Network



CESTAT, Bangalore: Gold was Freely Importable by Normal Importer Prior to DGFT Notification(07.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that gold was freely importable by the normal importer prior to the .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Gold, DGFT Notification



CESTAT, Ahmedabad: ‘Bulk Milk Coolers’ of Co-Op Societies for Storage, Eligible for Duty Exemption(13.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Bulk Milk Coolers that are manufactured and supplied to various Co-.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Bulk Milk Coolers



CESTAT, New Delhi: Third Party Agency to Pay Service Tax on Collection of Parking Fees in Malls(14.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the right to collect parking fees given by the mall owners is a co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Parking Fees in Malls



CESTAT, Mumbai Upholds Excise Duty Demand Against Cadbury(17.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘milk crumb’ is marketable and hence Cadbury is liable to pay excise du.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cadbury



CESTAT, New Delhi: Importer Not Obliged to Pay Any Amount on Advertisement and Sale Promotion(18.02.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the expenditure incurred on the activities of advertisement and s.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Advertisement and Sale Promotion



CESTAT, Ahmedabad: Extended Period of Limitation Not Invoked When No Suppression(16.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that the extended period of limitation was not invoked as there was n.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT, Bangalore Quashes Demand of Service Tax for Promotion of IPL Team(06.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has held that the promotional activities by Anil Kumblein, former Indian skipper to carr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, promotional activities, Anil Kumblein, advertising, Business Auxilliary Services, no service tax



CESTAT, Bangalore: Consignment Note Sufficient to Prove Transportation for CHA(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has observed that a consignment note is enough to prove transportation for cust.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, consignment note, customs house agent



CESTAT, Delhi: No Service Tax on Toll Collection on Behalf of NHAI(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that an independent contractor is not liable to pay service tax while .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, independent contractor, National Highways Authority of India, toll collection



CESTAT, Delhi: No Malafide Intention on Claiming Cenvat Credit on Rent a Cab Service(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has confirmed a demand in relation to availment of cenvat credit of service tax paid on rent.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, rent-a-cab service, malafide intention



CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject



CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS(13.05.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax .....

Tags : Customs Excise and Service Tax Appellate Tribunal, CENVAT credit, service tax, Voluntary Separation Scheme



CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treatin.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chennai, section 11B, Central Excise Act, 1944, wrong forum



CESTAT, Ahmedabad: Cenvat Credit Allowable on Furniture Used in Guesthouse(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has observed that cenvat credit can be allowed on the furnitures used in guest .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit



CESTAT, Kolkata: Compensation Received For Coal Blocks Cancellation, Not Liable to Pay Service Tax(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has held that compensation received under a statute for cancellation of coal blocks/mines .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, Service Tax, coal blocks



CESTAT, Kolkata: Service Tax Not Exigible on Compensation Received for Cancellation of Coal Blocks(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has ruled that the compensation received under a statute for cancellation of coal blocks/m.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, coal blocks, Service Tax



CESTAT: Stability Studies, Technical Testing & Analysis of New Drugs Not Subject to Service Tax(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has ruled that the stability studies, technical testing and analysis of new drugs are no.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, stability studies, technical testing, Scientific and Technical Consultant Service, Technical Testing and Analysis Service, service tax



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Service Tax Refund Claim(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that Lehman Brothers Securities Pvt Ltd, is entitled for the refund claim of Serv.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Mumbai, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy services, Reverse Charge Mechanism, winding up



CESTAT, Delhi: Place of Removal is Premises of Buyer to Avail Cenvat Credit on Outward Transport(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has observed that the place of removal for availing cenvat credit on outward transport is the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Rule 2(l) of the Cenvat Rules, 2004



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Refund of Service Tax(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Lehman Brothers Securities Pvt Ltd is entitled for the refund claim of Ser.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy, Reverse Charge Mechanism



CESTAT, Ahmedabad: Cenvat Credit Allowable on Courier Services Used for Export of Goods(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is allowable for courier services on the amount of input .....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, input tax, courier services



CESTAT, Ahmedabad: Cenvat Credit on Services within Factory Premises allowable(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit in respect of garden maintenance service under the Cenvat.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Cenvat Credit Rules, garden maintenance



ITAT, Ahmedabad: Additions Cannot be Made to Assessee's Income on Basis of Document(03.05.2022)

Income Tax Appellate Tribunal , Ahmedabad has held that additions cannot be made to assessee's taxable income on the basis of documents that are decla.....

Tags : Income Tax Appellate Tribunal , Customs Excise and Service Tax Appellate Tribunal, service tax



CESTAT, Delhi: Anti-Dumping Duty Paid After Validity of Notification is Refundable(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Anti-dumping duty paid after the expiry of the period mentioned in the co.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, notification, importer, anti-dumping duty



CESTAT: Cenvat Credit in Outward Transportation for Services From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT: Cenvat Credit Available in Outward Transportation From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT: Foreign Origin Gold Bar With Unexplained Source Liable for Absolute Confiscation(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai while remanding the matter back, has held that the gold bar with a foreign marking, the so.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, gold bar, prohibited good



CESTAT, Hyderabad: Liquidated Damages Does Not Attract Service Tax(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has held that receipt of liquidated damages by the service provider for breach of condit.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, liquidated damages, Service Tax



CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods



CESTAT, Delhi: Service Tax Not Payable on Liquidated Damages(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that service tax is not to be paid on liquidated damages recovered on the failu.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, contract



CESTAT, Mumbai: Sports Boats Come Within Ambit of Inflatable Craft under Customs and Tariffs Act(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that sports boats come within the meaning of inflatable craft subsequent to headi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Customs Tariff Act, 1975, sports boats



CESTAT, Ahmedabad: Press Mud Made During Manufacture of Sugar Can’t be Exempted Products(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the Bagasse/ Press mud made during the course of manufacture of sugar .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Rule 6 of Central Excise Rule, 2004, sugar



CESTAT, Delhi: Spent Acid is not Exempted Good(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi, has quashed a demand, observing that since Spent Acid is not an exempted good, hence, the p.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Spent Acid, Rule 6(3) of CENVAT Credit Rules, 2004



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Mumbai: Dept Bound to Accept Description of Goods on CA Certificate(21.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that the customs department is bound to accept the description of goods on the ba.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chartered Accountant, special additional duty, customs department



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



CESTAT, Ahmedabad: Allegation of Non-Re-Warehousing of Goods Prove by Substantial Evidence(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that allegation of non-re-warehousing of the goods prove by substantial evi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, non-re-warehousing, substantial



CESTAT: Cenvat Credit Allowable on Steel Items Used in Creation of Sponge Iron Kiln and Power Plant(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has applied the "user-test" by providing cenvat credit on steel goods used in the construc.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, user-test, cenvat credit, sponge iron kiln, power plant



CESTAT: Galvanised Solar Structure to Set Up Solar Power Plants Exempted From Excise Duty(18.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that galvanised solar structures manufactured and cleared for the initial setting .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, galvanized, excise duty



CESTAT: Customer Care Service is Classifiable U/S 65 (11) Finance Act(19.05.2022)

Income Tax Appellate Tribunal, Bangalore has observed that Common Area Maintenance (CAM) Charges included in rent were allowable as a deduction.

Tags : Customs, Excise and Service Tax Appellate Tribunal, customer care, Business Auxiliary Services



CESTAT, Delhi: CHA Has No Reason to Doubt Any Malpractice of Export of Prohibited Goods(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Custom House Agent had no reason to doubt any malpractice and attempted e.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Custom House Agent, malpractice, prohibited goods, abetment



CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services(11.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT credits, Service Tax, Goods and Service Tax, Reverse Charge Mechanism



CESTAT Waives Detention and Demurrage Charges for Goods Confiscated by Customs(12.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that a remission of detention and demurrage costs was appropriate because the goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, detention, Customs Department, seizure



CESTAT, Delhi Quashes Order Confirming Demand of Service Under ‘Works Contract’(15.02.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the order confirming demand of service tax under “works contract” even if .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Demand of Service



CESTAT, Chandigarh: Service Tax Cannot be Imposed on Promotional Activities of Coca Cola Franchisee(08.12.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax cannot be imposed on Coca Cola Franchisee for the pr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Coca Cola



CESTAT Allows Cenvat Credit To Satyam Computer for Service Tax Paid on Medical Insurance Premium(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has granted a cenvat credit to Satyam Computer for service tax paid on insurance premium.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, insurance premiums



CESTAT: Activity Of Printing Advertisement Content On PVC Material Amount to "Manufacturing"(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that no service tax is payable on the activity of printing advertisement conte.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, advertisement



CESTAT: Charges Of Clandestine Removal Cannot Be Confirmed On The Basis Of Private Records(19.10.2022)

Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal cannot be confirmed on the.....

Tags : clandestine, corroborative, Customs, Excise and Service Tax Appellate Tribunal



CESTAT: Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM(21.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that the service tax demand is not sustainable as the appellant has purchased f.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, freight



Service Tax Paid by Mistake Can’t be Refunded under Finance Act, 1994: CESTAT(10.05.2019)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of the service tax paid by mistake cannot be processed under the Fina.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Finance Act, 1994



CESTAT: No Case Made Out By Customs For Confiscation Of Goods Meant For Export(23.01.2023)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that a “No Objection Certificate” (NOC) is not required from the Drug .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, No Objection Certificate, Drug Controller, export



CESTAT, New Delhi Frees M/S Shree Rolling Mill from Charge of Clandestine Removal(22.03.2021)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has freed M/S Shree Rolling Mill from charge of clandestine removal, stating that charge .....

Tags : Customs Excise and Service Tax Appellate Tribunal, M/S Shree Rolling Mill



CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the levy of penalty on the sole proprietor of a firm along with the c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Levy of Penalty on Proprietor and Firm



CESTAT, Chandigarh: Benefit of Cenvat Cannot be Denied Due to Faulty Investigation(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the benefit of Cenvat credit cannot be denied to the taxpayer on.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism(03.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” u.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Limited Liability Partnership



CESTAT, Delhi: No Service Tax Payable on Services Provided by Government Company(18.10.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax payable on services provided to Government Company fo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Transmission of Electricity



CESTAT, Delhi Directs Department to Allow Refund of Excise Duty Paid by Ray-Ban India(06.07.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has directed the central excise department to allow refund of excise duty paid by t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Ray-Ban India



CESTAT, Delhi: Importer Cannot be Held Liable for Non-Generation of Bills of Entry Numbers(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the importer cannot be held liable for the non-generation of Bills of.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Non-Generation of Bills of Entry Numbers



CESTAT: Service Provider Not Liable to Pay Service Tax on Commission Paid to Overseas Agent(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the service provider engaged Textile Processing is not liable to pa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Commission Paid to Overseas Agent



CESTAT, New Delhi: No Service Tax on Charging License Fee for Quick Heal Antivirus Software(31.01.2020)

Customs Excise Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the Quick Heal Antivirus software is deemed goods but whether the tran.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax on Charging License Fee, Quick Heal



CESTAT, Mumbai: ‘Casino Vessels’ Classifiable as ‘Passenger Ship’ and Not ‘Pleasure Boats’(05.02.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘casino vessels’ could not be classified as ‘pleasure boats’. The Co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Casino Vessels



CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws(08.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect o.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, SEZ Act



CESTAT, Delhi Sanctions Refund of CVD and SAD Paid u/s 142 of GST(28.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has sanctioned refund of Countervailing Duty (CVD) and Special Additional Duty (SAD.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of CVD and SAD



CESTAT Hyderabad: Import of Multi-Functional Digital Copies Not Prohibited(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Hyderabad has held that the importing of Multifunctional digital copies is not prohibited and there.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Import of Multi-Functional Digital Copies



CESTAT Mumbai: Clearances to Special Economic Zones Developers is Export(15.01.2020)

Customs Excise & Service Tax Appellate Tribunal- Mumbai has ruled that the clearances made by the Appellant without payment of duty to Special Economi.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Special Economic Zones



CESTAT Chennai: CA’s Certificate Certifying Tax Burden can be Considered as Evidence(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Chennai has ruled that the Chartered Accountant’s Certificate that categorically certifies that the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Chartered Accountant's Certification, Evidence



CESTAT Mumbai: Cleaning Service Provided Through Manpower Not Taxable Service(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Mumbai has held that the company providing cleaning services through Manpower engaged by it were un.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cleaning Service by Manpower



CESTAT, Ahmedabad: Input Tax Can’t be Denied Because Invoice Bears Handwritten Serial Number(30.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the input tax credit cannot be denied merely on the ground that t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Handwritten Serial Number



CESTAT: Mere Use of Word ‘Principle to Principle’ Basis Not Franchise Service, Not Taxable(27.01.2020)

Customs Excise and Services Tax Appellate Tribunal (CESTAT) has held that mere use of the word ‘principle to principle’ cannot be a basis for attracti.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Franchise Service



CESTAT, Mumbai Directs Redetermination of Quantum of Service Tax on Rent of Marriage Hall, Etc(06.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has directed the redetermination of quantum of service tax leviable on rents of ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Rent of Marriage Hall, Etc



CESTAT, Ahmedabad: No Service Tax Payable on Job of Manufacturing Plastic Jars, Containers(03.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that no service tax is payable on the job of manufacturing Plastic Jar.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Job of Manufacturing Plastic Jars, Containers



Madras High Court Warns Greater Chennai Corporation Over Waterlogging Issue(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, while directing the Goods and services tax (GST) refund to Service Provider rul.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Claiming GST Refund



CESTAT: Pre-Delivery and After Sale Service Charges Not included in Assessable Value of Vehicle(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the pre-delivery and after sale service charges cannot be included i.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Assessable Value of Vehicle



CESTAT, Ahmedabad Directs Revenue to Re-Consider Refund Claim of IOCL(23.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has given relief to Indian Oil Corporation Limited (IOCL) directing the Revenue.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Indian Oil Corporation Limited



CESTAT, Delhi: Service Tax Can’t be Levied for Independent Buildings Having One Residential Unit(23.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that Service Tax cannot be levied under Construction of Complexes or Resi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Independent Buildings



CESTAT, Kolkata: No Service Tax on ‘Evacuation of Ash Pond” and Its Transportation(23.03.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the removal of fly ash from the pond cannot be termed as “Cleaning a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Evacuation of Ash Pond



CESTAT, New Delhi: Area Based Exemption is Available to New Unit(24.03.2020)

Customs Excise and Services Tax Appellate Tribunal, New Delhi has held that area based exemption under Central Excise Rules, 2002 is available where t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Area Based Exemption



CESTAT, Delhi Quashes Service Tax Demand on Notice Pay from Employees for Premature Resignation(14.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the service tax demand on notice pay recovered from employees for prema.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Premature Resignation



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department(21.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise depa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT, Hyderabad: Repair Services and Man Power Recruitment in Jammu & Kashmir, ‘Exempted Services’(04.03.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad has held that the repair services and manpower recruitment in the State of Jamm.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Repair Services and Man Power Recruitment



CESTAT, Chennai: CCTV Charged at Rate of 15% Basic Customs Duty(04.03.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the Closed Circuit Television (CCTV) Cameras would be assessed at t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, CCTV



CESTAT, New Delhi: Banking Services are Related to Collection of Export Proceeds(05.03.2020)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has held that banking services are related to the collection of export proceeds and has a.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Banking Services



CESTAT, Bangalore: Software Maintenance Services Not Covered Under Business Auxiliary Services(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the software maintenance services shall not be covered within the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Software Maintenance Services



CESTAT, Chennai: Redemption Fine Cannot be Imposed When Goods Allowed to be Re-exported(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the redemption fine cannot be imposed when the goods are allowed to.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Redemption Fine



CESTAT, New Delhi: Amount on Alleged Wrongly Availed Cenvat Credit Liable to be Refunded(02.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the amount on alleged wrongly availed Cenvat Credit deposited at .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



CESTAT, Chennai: Builder Cannot be Liable to Pay Service Tax for Construction of Residential Flats(31.01.2022)

Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the builder cannot be liable to pay service tax for the con.....

Tags : Customs, Central Excise and Service Tax Appellate Tribunal, Service Tax for Construction of Residential Flats



CESTAT, Chennai: Employer Ineligible for Cenvat Credit on Canteen Services(30.03.2022)

Customs Excise and Service Tax Appellate Tribunal, Chennai has observed that the employer is not eligible for the cenvat credit on the canteen service.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Input Service Credit



CESTAT, Ahmadabad: Cenvat Credit Can’t be Denied for Warranty Services Provided Free of Cost(01.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmadabad has reiterated that the cenvat credit can’t be denied on warranty services during the war.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, warranty services



CESTAT, Ahmedabad: Process of Segregation of Waste is Manufacture Activity(01.04.2022)

Customs, Excise and Service Tax Appellate Tribunal Ahmedabad has observed that the process of segregation of waste amounts to manufacturing activity, .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, process of segregation, concessional Notification



CESTAT, Delhi: No Penalty on Importer on Ground of Error in Bill of Entry(04.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has ruled that the penalty under the Customs Act, 1962 can’t be imposed on an importer for th.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Error in Bill of Entry



CESTAT, Ahmedabad: Service Tax Not Applicable on Take-Away Food(09.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that service tax is not payable on packed food sold as take away and .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Take-Away Food



CESTAT, Chennai: Input Service No Longer Includes Services for Personal Use or for Employee(11.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the definition of input service as it stood prior to April 1, 2011.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Input Service



CESTAT, Delhi Directs to Refund Service Tax Collected from Customers for Advertisement Services(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has directed Prasar Bharati to refund the Service Tax collected from customers for a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal , Advertisement Services



CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products



CESTAT, Mumbai Allows CENVAT Credit Even When Goods Not Classified as Capital Goods(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the CENVAT credit even when the goods were not classified as capital g.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT Credit



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