All CESTAT

No Service tax for setting up of temporary camps in connection with religious event

M/s Lallooji & Sons Vs Commissioner of Central Excise & S. T. (CESTAT Allahabad)

Service tax was not leviable for setting up of temporary camps in connection with the Gur-ta-Gaddi Tercentenary Celebration as it was a religious event. M/s Lallooji & Sons Vs Commissioner of Central Excise & S (CESTAT Allahabad)...

Read More

CESTAT upheld Order sanctioning refund after rectifying clerical mistakes in shipping bills

Commissioner of Central Excise, Customs & Service Tax Vs M/s Mideast Integrated Steels Ltd. (CESTAT Hyderabad)

Order sanctioning refund by the first appellate authority (FAA) was upheld after rectifying the clerical/ arithmetical mistakes in the shipping bills....

Read More

Mandatory pre-deposit can be made through CGST Credit

M/s. Dell International Services India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)

The learned AR also accepted the legal position that mandatory pre-deposit can be made through the CGST Credit. In view of this fact, we are of the opinion that the objection raised by the Registry is not tenable ...

Read More

CESTAT upholds Penalty on CHA Company & Director for not following KYC Norms

HLPL Global Logistics Pvt. Ltd. Vs CC, New Delhi (CESTAT Delhi)

HLPL Global Logistics Pvt. Ltd. Vs CC, New Delhi (CESTAT Delhi) We are in agreement with the finding of the ld. Adjudicating authority that CHA helps not properly verified the functioning of the client from at the declared address by using reliable independent and authenticate documents. This was a serious lapse on part of the […]...

Read More

Mere inadmissibility of Credit availed not enough to allege Suppression of Facts

Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai)

Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai) Coming to the statutory audit procedure, the purpose of audit, as available in the Manual published by the Institute of Chartered Accountants of India in respect of EA audit and CERA audit under Chapter 17 is that the idea behind such conduct of verification is to reasonably […...

Read More

Service Tax on Sale of Media Rights of IPL Matches by BCCI

Board of Control for Cricket in India Vs Commissioner of Service Tax (CESTAT Mumbai)

BCCI Vs Commissioner of Service Tax (CESTAT Mumbai) it is undisputedly admitted that appellants have provided the program feed to the M/s MSM Singapore at the venue of match which is in India and not outside. The programme feed as provided by the appellant, is encrypted and then uplinked by the said M/s MSM/ WSG […]...

Read More

Delay in Service Tax payment due to Financial Crunch- CESTAT deletes Penalty

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai)

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) We find that during the personal hearing on 12.2011, the appellants had submitted that delay in payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid the interest […]...

Read More

Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad)

Certification service by a Chartered Accountant was not included in the 11 services enlisted in Notification No. 59/98 (supra) which were taxable. And hence, the certification service being not included in the 11 services so mentioned was clearly exempt in terms of the said notification till 28.02.2006....

Read More

Cenvat credit not to be reversed on waste or by-product generation during manufacturing

M/s Shri Vitthalsai S.S.K. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Mumbai)

If any input is contained in waste by-product or goods the cenvat credit shall not be denied. If rule 6(3) is made applicable in these goods this clarification will stand redundant....

Read More

ST- Service Tax Levied On Presumptive Basis Not Sustainable

Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad)

Show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance sheet included various elements such as frei...

Read More

Browse All Categories

CA, CS, CMA (4,008)
Company Law (4,287)
Custom Duty (7,177)
DGFT (3,843)
Excise Duty (4,175)
Fema / RBI (3,581)
Finance (3,801)
Income Tax (28,782)
SEBI (3,033)
Service Tax (3,422)