All CESTAT

Cenvat credit on motor vehicles– No need for exclusive use in listed services

Srinivasa Transports Vs Commissioner of Central Tax (CESTAT Hyderabad)

The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also used motor vehicles for some other purposes does not deprive them of their CENVAT Credit on motor vehicles....

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Mere Washing, Melting & packing of Bees wax not amounts to Manufacture

M/s Shree Laxmi Textile Processors Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that merely because certain processes are carried out on the raw bees wax to make the product in a presentable and better marketable form, without significant change in the character and use between the raw bees wax and the cleaned/purified bees wax, the processes undertaken cannot result in manufacture....

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Cenvat credit on outdoor catering activity and rent-a-cab services

M/s Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai)

M/s. Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai) Observing that definition of input service was very wide and that the only condition precedent was that it should be the activity relating to business, CESTAT Mumbai has allowed Cenvat credit on outdoor catering services and rent-a-cab services for the period 2007-2010. Rul...

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Mis-declaration by SEZ – Permission based on project report to be relied

Texool Wastesavers Vs C.C (CESTAT Ahmedabad)

Texool Wastesavers Vs C.C (CESTAT Ahmedabad) Relying on the permission which was granted in terms of project report made before the Development Commissioner, which stated that the SEZ unit was permitted to import garments that were almost new but could be out of fashion in terms of time as far as the country of production […]...

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Transaction value cannot be rejected merely for higher value deceleration by exporter

Shri. Haji Sumar Vs The Commissioner of Customs (CESTAT Chennai)

Shri. Haji Sumar Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai has held that the transaction value adopted by the importer cannot be rejected merely based on export declarations received from Turkish Customs, public ledger and Commodity Trade Statistics Data (Comtrade).  Shri. Haji Sumar, who is one of the partners of M/s. D...

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Compensation/ liquidated damage cannot be treated as service to levy Service Tax

Amit Metaliks Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Kolkata)

Show Cause Notice mentions the leviablity of Service tax on the amount received towards the compensation for non supply of the agreed quantity of manganese ore under Section 64E(e) of Finance Act which is even otherwise is purely the transaction sale of the iron ore to the Appellant by M/s Amit Mines. Thus, the compensation amount is towa...

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Two services billes seprately cannot be merged merely for levy of Service Tax

Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi)

Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi) It is held that if the two services are billed separately then there is no question of including them together for computation of taxable value for payment of service tax. It can be seen from the above reproduced clarification given by the Board that in 2002 […]...

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No Service Tax on ‘Allowed Loss and Consumption’ of LNG during regasification

Petronet LNG Limited Vs PCST (CESTAT Delhi)

Petronet LNG Limited Vs Principal Commissioner of Service Tax (CESTAT Delhi) The Appellant regasifies Liquefied Natural Gas owned by customers in terms of Agreements which also contain a clause relating to “allowed loss and consumption” under which a certain percentage of LNG made available to the Appellant by the customers is underst...

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Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time

M/s. ECOM Gill Coffee Trading Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai has held that late fee imposed on the appellant for delay in filing of Bill of Entry was not proper, since the delay had occurred only because the original importer had failed to clear the goods....

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DFIA benefit available even if specific import product name not mentioned in licence

M/s Pace Ventures Pvt. Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

Observing that there was no doubt that the green cardamom was used in making biscuits and pickles as flavouring agent and food additives, respectively, CESTAT Ahmedabad has rejected the department’s plea that since specific name of the product was not mentioned or ITC (HS) did not match in the DFIA licence, benefit thereunder was not av...

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