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Service Tax Refund claim filed after expiry of limitation cannot be entertained

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) We find that the decisions relied on by the appellant in his support were passed without appreciating the decision of Hon’ble Apex Court in the case of Doaba Co-operative Sugar Mills (supra) and in the case of Mafatlal Industries Limited vs. UOI – 1997 (89) […...

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Commissioner (A) has power to remand the matter to Adjudicating Authority

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad) As regards the issue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon’ble Gujarat High Court judgment in the case [&he...

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FOB price cannot be treated as cum duty price for export duty calculation

Sesa Goa Limited Vs Commissioner of Customs (CESTAT Hyderabad)

Transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty....

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No Service Tax on recovering back of Cheque dishonor charges

TVS Finances and Services Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The appellant is providing financial services and gives loans. For recovery of loans, the appellant collects post-dated cheques. There are instances when post-dated cheques after being presented to bank get dishonoured. The bank collects charges for dishonouring of the cheques. Such charges are recovered by the appellant from their client...

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Handwritten Serial Number cannot be the reason for denial of ITC

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad) The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise. It is clear from the rules that the invoice should [&hell...

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No service tax on Independent Buildings having single Residential Unit

Prakash Wadhwani Vs Commissioner, Central Excise, Customs and Service Tax, Bhopal (CESTAT Delhi)

Service tax can be demanded under 65(105)(zzzh) only if the building concerned has more than 12 residential units in the building and such levy will not apply in cases where in one compound has many buildings, each having not more than 12 residential units....

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No demand of service tax could be fastened on construction of complex

Prakash Builders Vs Commissioner, Central Excise, Customs and Service Tax (CESTAT Delhi)

The definition of 'construction of complex' and a 'residential complex' continued to remain the same after 1 July, 2012 and, therefore, service tax liability could not have been fastened even after 1 July, 2012 under 'construction of complex'....

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‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bhara...

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Services rendered by appellant in J&K were exempted services

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) In view of the above, we find that this is a fit case to be remanded to the original authority to re-determine the amount of cenvat credit which needs to be disallowed, the interest thereon and the appropriate penalty as follows: (i) while computing the […]...

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To Levy Services Tax No Presumption of Deemed Sale on the ground of Non Payment of VAT

Transpek Industry Ltd. Vs C.C.E. & S.T. (CESTAT Ahmadabad)

Authority has contended that since there is no payment of VAT, the transaction is not a deemed sale. However, we are of the view that there may be cases where even though there is a deemed sale, but the particular transaction may not attract sales tax/VAT....

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