CESTAT Mumbai

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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Service Tax Payable on SIM Card Activation Charges

Loop Mobile India Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

The appellant were selling the sim cards to their franchisee and was paying sales tax to the State and activating the sim cards in the hands of subscribers at a valuable consideration and paying sales tax on the activation charges....

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No Service tax on sharing of resource, cost/ expense with Group Companies

Reliance ADA Group Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards the taxable service provided by the Appellant rather the receipts are towards the reimbursements of the...

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Inclusion of Advertising cost recovered in Assessable Value?

M/s Rathi Transpower Pvt. Ltd. Vs Commissioner of Central Excise, Pune-III (CESTAT Mumbai)

The appellants are manufacturer of excisable goods and were selling the products to various distributors and dealers. The appellants had agreement with some of the dealers and distributors in which they were sharing the cost of advertisement on optional basis....

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Discount known prior to clearance of goods must be deducted from Transaction Value

M/s Biochem Pharmaceutical Industries Vs Commissioner of Central Excise (CESTAT Mumbai)

In the present case admittedly the sale has not taken place from the factory gate but goods were sold from the depot and at the time of sale from the depot the price charged was the price minus quantity discount, therefore, the price excluding the quantity discount is an amount payable at the time of sale or at any other time. ...

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Cenvat Credit can be claimed on the basis of photocopy of duty payment document

Arbes Tools P. Ltd. Vs CCEx (CESTAT Mumbai)

When the admissibility of Cenvat credit is not disputed on legal grounds viz eligibility and duty payment document, then credit cannot be denied merely on technical lapses....

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Extended limitation period on issues interpreted differently by different courts

M/s. Aarti Industries Ltd. Vs CCE (CESTAT Mumbai)

The CESTAT Mumbai in the case of M/s Aarti Industries Ltd. vs. CCEx, Thane held that wrong availment of Cenvat credit cannot be said to a willful attempt of suppression with the intent to evade the payment of duty when the matter has been interpreted in different manner by different tribunals and courts....

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Utilisation of Accumulated Cenvat credit as on 10.09.2004

Arbes Tools Pvt. Ltd. Vs CCE (CESTAT Mumbai)

The CESTAT Mumbai in the case of Arbes Tools Pvt. Ltd. vs. CCExheld that as per Rule 11(1) of the Cenvat Credit Rules, 2004 read with Notification 23/2004-CE, the amount of credit earned by the manufacturer under Cenvat Credit Rules, 2002, which existed prior to 10.9.2004, can be utilized by them as per transitional rule 11 of the new Cen...

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Service export prior to Export of service rules, 2005 are eligible for export rebate

J.P. Morgan Services India Private Ltd. Vs Commissioner of Central Excise (Service Tax) (CESTAT Mumbai)

In the case of J.P. Morgan Services India Private Ltd. Vs. Commissioner of Central Excise(Service Tax), Mumbai, it was held that the benefit of export rebate cannot be denied even if the services are exported prior to the date when Export of Service Rules, 2005 are brought into the statute....

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