All CESTAT

Service Tax Payable on Transportation Charges Paid for Customer and recovered later

Pepsi Foods (P) Ltd. Vs. CCE (CESTAT Chandigarh)

In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. ...

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Recovery cannot be effected 3 years from the date of SCN

Sagar Drugs and Pharmaceuticals P. Ltd. Vs C.C.E. (CESTAT Ahemdabad)

Just 3 days to Join GST Online Certification Course by GST Professionals & TaxGuru.in – Batch II Next question needs to be considered is whether the demand for the period March 2003 to February 2007 can be enforced when the demand notice was issued on 14.9.2007. In the aforesaid case where the Honorable High Court […]...

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Input services used for providing output service not disqualified on the basis that the same had only peripheral connection with output service

CCE, Vs M/s Convergys India Services Pvt. Ltd. (CESTAT Chandigarh)

These are 11 appeals filed by the Revenue against various impugned orders. As the issue involved in all these appeals are similar and the respondent is same, we take up all these appeals together for disposal. The respondents are registered with the Department for service tax purposes. They have filed refund claims under rule 5 of Cenvat ...

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Refund of Service Tax on to & fro fright charges allowed despite no bifurcation

Cap & Seal (Indore) (P) Ltd. Vs. CCE (CESTAT Delhi)

Rejection of refund claim filed under Notification No. 41/2007-S.T., dt. 6-10-2007, as amended is the subject matter of present dispute. The learned Commissioner (Appeals) vide the impugned order dated 6-8-2010 has denied the refund benefit on the ground that though, to and fro freight charges have been claimed by service provider, no sep...

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No provision for inclusion of value of scrap as additional consideration

Shapoorji Pallonji & Co. Ltd. Vs. CCE (CESTAT Mumbai)

There is no provision in Service Tax Rules for inclu­sion of value of scrap as an additional consideration; only the amounts received towards taxable services are leviable to service tax. ...

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Rebate of Excise duty where customs duty component is claimed as drawback

Commissioner of Central Excise, Calicut Commissionerate Vs M/s. Orion Battery (CESTAT Bangalore)

Appellant is eligible for rebate of Central Excise duty paid on inputs used in the manufacture of export goods, even in case where customs duty component is claimed as drawback. ...

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Section 11D cannot be invoked if excise duty collected been paid to Govt

CCE Vs. PRP Wire Ropes (CESTAT Mumbai)

It was not even alleged that they collected a amount as ‘duty' but not paid it to the exchequer. None of situation specified in section 11D is applicable in the present case. In fact, in such a situation, there should not have any grievance to the parties since the appellants had paid the amount whatever they collected and paid it compl...

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CESTAT bench must follow decision of coordinate bench

Vivilon Textiles Industries Ltd. Vs. CCE (CESTAT Mumbai)

Just 3 days to Join GST Online Certification Course by GST Professionals & TaxGuru.in – Batch II We have also observed that in the earlier proceedings in this case the matter was heard by the division bench of this Tribunal. After hearing of the matter, a difference of opinion arose between the Members and the […]...

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Redemption fine of 10% & penalty of 5% of value of goods is sufficient punishment to importer

Sai International Vs Shri S.S Garg (CESTAT Bangalore)

Just 3 days to Join GST Online Certification Course by GST Professionals & TaxGuru.in – Batch II Issue of imposition of redemption fine and penalty has been settled and now various Benches of the Tribunal have consistently held that the redemption fine of 10% of the value of the goods and penalty of 5% of […]...

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Section 11AC: No Interest / Penalty on value of goods escalated by buyer retrospectively

CCE Vs. Minda Industries Ltd. (CESTAT Mumbai)

The fact of the case is that the respondent had cleared their finished goods to their customer by valuing the goods on the basis of purchase order placed by them by their customers. However, consequent upon price escalation, their customers amended the purchase order and revised the price of the goods on the higher side with retrospective...

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