All CESTAT

Section 35F do not bar Pre-Deposit out of CENVAT Credit Account

M/s.Manaksia Ltd. Vs Commissioner of Central Excise, Haldia (CESTAT Kolkata)

In view of the above observations, the view taken by the First Appellate Authority, that deposit under Section 35F (i) cannot be made from CENVAT Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilisation as per Rule 3(4) of the CENVAT Credit Rules, 2004. Accordingly, appeal filed ...

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Personal Penalty on director for clearance of taxable goods as exempt is unwarranted in absence of their role in the same

C.C.E. Vs M/s Avi Sales Pvt Ltd. (CESTAT Ahmedabad)

From the evidences as recorded and analysed in the impugned order, the role of the Director has not been specifically discussed and brought out the fact that non-payment of duty was at his instance. In these circumstances, the personal penalty on the Director is unwarranted and accordingly set aside....

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Lessee cannot claim CENVAT credit on capital goods on which lessor has availed depreciation U/s. 32 of Income Tax Act, 1961

Kapstone Paper and Packaging Pvt. Ltd Vs C.C.E. & S.Tax,Surat (CESTAT Ahmedabad)

Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods, namely paper and paperboard falling Chapter Heading 48 of the Central Excise Tariff Act, 1985. They have availed CENVAT credit of Rs.39,50,149/- on capital goods, procured on lease basis from one M/s B.G. India Energy Services P...

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No SSI Exemption on manufacturing own Goods with 3rd Party Brand

M/s Hindustan Machines Vs CCE (CESTAT Delhi)

In as much as the brand name owner M/s Hindustan Machines has been held to be entitled to the benefit of Notification, the other units using the said brand name would become entitled to the benefit of SSI exemption Notification as they are not hit by para 7 of the Notification....

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Service Tax Excess payment can be adjusted in Subsequent months

M/s. Schwing Stetter (India) Pvt Ltd Vs Commissioner of Central Excise, LTU (CESTAT Chennai)

Appellant is the centrally registered taxpayer and the error committed could not be detected immediately and it took almost a month to recognise the excess payment made in the month of May, 2011 and hence it was adjusted against the tax liabilities for the month of July, 2011...

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Tax exemption can't be denied for Service fee designation in Rs.

Commissioner of Service Tax Vs Balaji Telefilms Ltd. (CESTAT Mumbai)

It is held that although contract, undoubtedly, designates the consideration in Indian rupees so that the service provider is not put to loss on account of currency fluctuations and merely because Service provider designates the consideration in Indian rupees, his Service Tax Exemption on Exports cannot be denied, ...

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Order cannot travel beyond allegations raised in SCN

R.R. Paints (P.) Ltd. Vs Commissioner of Central Excise, Mumbai-III (CESTAT Mumbai)

In this case in the show-cause notice the allegation is that the appellant availed input service credit on construction of shopping complex outside the factory premises whereas in the impugned order, the demand has been confirmed on the ground that the service provided and credit availed was not either directly or indirectly in relation t...

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Department cannot insist to avail particular option under Rule 6

M/s Mahindra & Mahindra Limited Vs CCE, Jaipur – I (CESTAT Delhi)

They were availing Cenvat credit of education cess paid on the inputs used by them in the manufacture of tractors. The tractors manufactured by the appellants are exempted from payment of excise duty vide Notification No. 23/2004-CE dated 09/07/2004....

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Tribunal's decisions binding on lower authorities

K.R.S. Enterprises (P.) Ltd. Vs Commissioner of Service Tax, Bangalore (CESTAT Banglore)

It was held that the Tribunal's decisions are binding on the lower authorities and cannot be ignored on the sole ground that the Revenue may prefer to file appeal against the same before the higher authorities until and unless the same is set aside by a higher forum. ...

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Exports to SEZ should be included for Refund of Service Tax

M/s. Cognizant Technology Solutions Vs CCE & ST (LTU), Chennai (CESTAT Chennai)

It was held that when the revenue proceeded to include the value of SEZ exports in computing the total turnover, the same should also have been included in computing export turnover and accordingly the value of export turnover should be equal to the total turnover and the value of SEZ exports should be included in the export turnover (num...

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