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Cinder is non-excisable commodity: CESTAT Chennai

Shri Nataraj Ceramics & Chemical Industries Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Cinder will continue to be a non-excisable commodity during the period of dispute, notwithstanding subsequent amendment to Section 2(d) ibid w.e.f. 10.05.2008....

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]...

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Tractor Cess not leviable on part and accessories of Tractor

M/s Gatiman Auto Pvt. Limited Vs CCE & CGST, Indore (CESTAT Delhi)

M/s Gatiman Auto Pvt. Limited Vs CCE & CGST (CESTAT Delhi) The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is […]...

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CESTAT condones delay of 23 Days subject to payment of cost to Kerala CM Relief Fund

M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi)

We find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018...

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Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the case of Raj […]...

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Service Tax on construction of women hostel for Ministry of WCD

National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi)

National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of the decision of Hon’ble Supreme Court ...

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CESTAT on Service tax on construction related composite works contract services

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction servic...

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Reverse Cenvat credit on bottles procured from sister units & sold in market: CESTAT

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) The facts of the case in dispute are that the appellant availed on common input services and goods and obtained to the services reversed under Rule 6(3A). The only questions to be decided are a) whether the value of the goods […]...

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Refund of Proprietary Concern can’t be adjusted towards Demand of Partnership concern

M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi)

M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi) A proprietary unit is an individual legal entity and any refunds due to the proprietary unit cannot be adjusted or appropriated towards the demand which may be pending recovery against an another independent legal entity, of which the proprietor of unit is a partner. It has to […]...

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No Service Tax on transportation of effluents under ‘Goods Transport Agency’ Services

ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the FULL TEXT OF THE C...

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