CESTAT Bangalore

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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Excess Cenvat due to calculation mistake is not wrong availment

M/s. TNT (INDIA) PVT LTD Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

In the case of M/s. TNT (INDIA) PVT LTD Versus Commissioner of Central Excise and Service Tax BANGALORE-III, it was held that where the credit taken was based on the documents where service tax on the input services was paid in excess mainly on account of wrong calculation by the appellant....

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CENVAT credit can be utilized for payment of Service Tax under Reverse Charge

M/s GE India Industrial Pvt. Ltd. Vs The Commissioner of Service Tax, Bangalore (CESTAT Bangalore)

On a perusal of the Hon’ble High Court’s judgement, I have found that the period of dispute involved in that case was prior to April 2006. The Hon’ble High Court, on a set of facts similar to the facts of the instant case, framed the following question of law...

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Ignorance of law not ‘reasonable cause’ for failure to pay service tax so as to warrant waiver of penalties

Maganti Rama Rao Vs Commissioner of Central Excise (CESTAT Bangalore)

In my considered opinion, the appellant fell within the ambit of "outdoor caterer" as defined at all times inasmuch as he was admittedly catering food to Dr. Reddy's Laboratories Ltd. at a place owned by the latter and it is not the case of the appellant that he was the owner of those premises. In this view of the matter, it is held that...

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Security services used for securing office premises are eligible as input service

C. Cubed Solutions (P.) Ltd. Vs Commissioner of Central Excise, Bangalore (CESTAT Bangalore)

The appellant being an IT related service provider, undisputedly, the recruitment of manpower was, obviously for rendering those services and what further details were required by the department are not forthcoming. Similarly, the 'security agency services' are used for securing their office premises. Therefore, there is no justification ...

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No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers

Ashlyn Enterprises Vs Commissioner of Central Excise, Bangalore (CESTAT Bangalore)

In this appeal filed by the assessee, the challenge is against a demand raised on the appellant in terms of Rule 6(3) of the CENVAT Credit Rules 2004 for the period from July to December 2008. During the said period, the appellant (a unit in the domestic tariff area) had cleared their products to SEZ developers/units. During the same peri...

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Mistake in show-cause notice can be rectified before adjudication

Cauvery Iron & Steel (India) Ltd. Vs Commissioner of Central Excise, Hyderabad (CESTAT Bangalore)

One important question survives for consideration and the same is whether the legal mistake committed by the Department can be corrected to ensure that the offender does not escape punishment under the Central Excise law. There is a clear distinction between a mistake of fact and a mistake of law. The former cannot be rectified at later s...

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Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST

Sharma Transports Vs Commissioner of Service Tax, Bangalore (CESTAT Bangalore)

The appellants have undisputedly undertaken booking of tickets during the period 2004-05 for other service providers who are similarly placed as tour operators. They have received consideration from the said tour operators towards the services rendered. This is clearly towards 'promotion or marketing of services provided by the client' wh...

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Rent-a-cab service for transport of employees/officials or business related visitors to factory/office is an input service

Sandvik Asia Ltd. Vs Commissioner of Central Excise, Hyderabad (CESTAT Bangalore)

The appellants shall be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office. These submissions have not been specifically made before the authorities below, as rightly pointed...

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Composite Service Tax demand without proper service classification is not sustainable

ABAK Constructions Vs Commissioner of Central Excise, Customs & Service Tax, Tirupati (CESTAT Bangalore)

After considering the submissions, we note that the impugned demand of service tax and education cess is not under any determinate head of taxable service. No breakup of the gross value for different categories mentioned in the impugned order is forthcoming. Apparently, the appropriate taxable service was not identified either in the show...

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