Cestat judgments

Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Service Tax - Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...

Read More

All about Filing of Appeal before CESTAT Forms Part-IV

Service Tax - In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given....

Read More

Failure to give intimation not restricts Reversal of Proportionate Cenvat Credit

Service Tax - Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?...

Read More

Rate of interest on delayed payment of duty as applicable during the impugned period – Issues therein

Service Tax - 1. Whether applicable rate of interest for delayed payment under Section 11AA of the Central Excise Act, 1944 is the one prevalent during period(s) of delay? 2. Whether it is justified to levy penalty under Section 11AC of the Excise Act, when the Returns filed by the Assessee clearly indicated the duty amount payable but not paid?...

Read More

Time limit to claim refund under rule 5 of Cenvat Credit Rules, 2004

Service Tax - The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claim refund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date of export....

Read More

Govt approves creation of six new Benches of CESTAT

Service Tax - The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad. ...

Read More

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax - The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in di...

Read More

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

Service Tax - RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to complete his three year probation period. Can a Member of the Tribunal be sent home just like that? The answer, unfortunately is, `YES'....

Read More

Shocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore

Service Tax -  Believe it, 90 per cent of the appeals filed by the Customs, Central Excise and Service Tax Department of our nation against assessees, who had received a favourable order at the lower level, have been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore during the year 2008. Out [&h...

Read More

EPF Organization Activities are not liable to Service Tax

M/s Employee Provident Fund Organization Vs CST (CESTAT Delhi) - These two appeals are against impugned orders, both dated 01/07/2010, passed by Commissioner of Service Tax, New Delhi. The appellant is an institution created by an Act of Parliament – The Employee’s Provident Fund and Miscellaneous Provision Act, 1952 (EPMF & MP Act)....

Read More

Interest is leviable on credit availed even if not utilised

C.C.E. & S.T., Surat II Vs Shri Rakesh M. Shah (CESTAT Ahmedabad) - Honble Supreme Court and jurisdictional High Courts gave the rulings that reversal of Cenvat credit will amount to not taking Cenvat credit and accordingly benefit of relevant exemption notifications was held to be available to such assessees who reverse Cenvat credit earlier taken. ...

Read More

Erection / Installation work supervision by Consulting Engineer is taxable service

Super Sales Agencies Ltd. Vs Commissioner of Central Excise Coimbatore (CESTAT Chennai) - Appellant was supervisor to provide technical assistance for the purpose of erection and installation. Therefore Revenue is correct in its approach to bring the service provided by the appellant as Consulting Engineer, providing consultancy for the said service....

Read More

Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit

Hitachi K. K. Manufacturing Co. Vs Commissioner of Central Excise (CESTAT Kolkata) - Value of goods obtained on job-work basis cannot be included into turnover of appellants. By excluding this value items manufactured by appellants comes below limit prescribed for S.S.I. Exemption....

Read More

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...

Read More

Appeal before CESTAT? Declare that such matter not pending in other courts

01(05)/ Circular/ CESTAT/ 2017 - (27/02/2017) - All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....

Read More

Cestat judgments’s Popular Posts

Recent Posts in "Cestat judgments"

EPF Organization Activities are not liable to Service Tax

M/s Employee Provident Fund Organization Vs CST (CESTAT Delhi)

These two appeals are against impugned orders, both dated 01/07/2010, passed by Commissioner of Service Tax, New Delhi. The appellant is an institution created by an Act of Parliament – The Employee’s Provident Fund and Miscellaneous Provision Act, 1952 (EPMF & MP Act)....

Read More

Interest is leviable on credit availed even if not utilised

C.C.E. & S.T., Surat II Vs Shri Rakesh M. Shah (CESTAT Ahmedabad)

Honble Supreme Court and jurisdictional High Courts gave the rulings that reversal of Cenvat credit will amount to not taking Cenvat credit and accordingly benefit of relevant exemption notifications was held to be available to such assessees who reverse Cenvat credit earlier taken. ...

Read More

Erection / Installation work supervision by Consulting Engineer is taxable service

Super Sales Agencies Ltd. Vs Commissioner of Central Excise Coimbatore (CESTAT Chennai)

Appellant was supervisor to provide technical assistance for the purpose of erection and installation. Therefore Revenue is correct in its approach to bring the service provided by the appellant as Consulting Engineer, providing consultancy for the said service....

Read More

Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit

Hitachi K. K. Manufacturing Co. Vs Commissioner of Central Excise (CESTAT Kolkata)

Value of goods obtained on job-work basis cannot be included into turnover of appellants. By excluding this value items manufactured by appellants comes below limit prescribed for S.S.I. Exemption....

Read More

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 ...

Read More

Appeal before CESTAT? Declare that such matter not pending in other courts

01(05)/ Circular/ CESTAT/ 2017 (27/02/2017)

All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....

Read More

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....

Read More

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...

Read More

Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...

Read More
Posted Under: Excise Duty |

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....

Read More
Page 1 of 7812345...102030...Last »

Browse All Categories

CA, CS, CMA (3,347)
Company Law (3,235)
Custom Duty (6,408)
DGFT (3,335)
Excise Duty (3,988)
Fema / RBI (3,146)
Finance (3,312)
Income Tax (24,333)
SEBI (2,654)
Service Tax (3,259)

Search Posts by Date

April 2017
M T W T F S S
« Mar    
 12
3456789
10111213141516
17181920212223
24252627282930