All CESTAT

Service Tax not leviable on Participation in promotion of brand name under BAS

Narmada Drinks Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Delhi)

Narmada Drinks Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Delhi) It is well known that the bottlers receive concentrate from the brand owners such as M/s Coca Cola, manufacture aerated products there from and sell the same. Para 6.2 of the relevant show cause notice alleges that the amounts have been received from the brand […]...

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Service Tax cannot be levied on incentive to encourage use of franking machines

M/s. Mail Related Services Vs Commissioner of Service Tax (CESTAT Chennai)

Coming to the controversy on rebate received from the postal department, it cannot be treated as a commission or an amount received for promoting the postal services. Such incentives are given by the postal authority to encourage use of franking machines, especially where the volumes are above a certain threshold level....

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No Service Tax under GTA Services on transportation of Cars by Car dealer to Customers

Rohan Motors Ltd Vs C.C.E (CESTAT Delhi)

The appeals are directed against the Order in Original No. 20/2013 dated 11.03.2013 as well as Order-in-Original No.66/2013 dated 07.11.2013. The appellant is a dealer of M/s. Maruti Udyog Ltd. (in short hereinafter called as “MUL”) in respect of the cars manufactured by MUL...

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CESTAT on inclusion of value of cotton and waste, for determining entitlement for DTA clearance

M/s Parasrampuria International Vs CCE Indore (CESTAT Delhi)

The SCN dated 01.12.2006 had also proposed demand of duty on the cotton waste which stands cleared by the appellant in the DTA. The SCN also proposed including the value of such cotton waste for re-determining the DTA entitlement. But the adjudicating authority dropped the demand of duty on cotton waste. Against such finding, Revenue is i...

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Architect services eligible for input service credit

Mentor Graphics India Pvt Ltd Vs Commissioner Of Service Tax (CESTAT Hyderabad)

Services being architect services does not fall under exclusion to the definition of input service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract. ...

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Mere Affixation of Brand on Tools by Embossing/Engraving not Amounts to Manufacture

Arihant Udyog Vs Arihant Udyog (CESTAT Mumbai)

Arihant Udyog Vs Arihant Udyog (CESTAT Mumbai) As per the activity the appellant is only carrying out affixation of brand on the tools i.e. spanner by embossing/ engraving. This process alone does not amount to manufacture. As regards other processes which are carried out by the job workers, it prima facie appears that the independent [&h...

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No Service Tax on Surrender Charges on ULIP

Reliance Life Insurance Company Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

We are of the view that the ULIP surrender charges are not part of taxable service of management of funds. Rather it is in the nature of penalty or liquidated damages which is not a service and hence cannot be made liable for tax during the period involved . ...

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Mere Removal of MRP Stickers not amounts to Manufacture to impose excise duty

CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi)

CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi) Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration [&hell...

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Discount extended by broadcasters cannot be included for charging service tax

Bubna Advertisings Vs CST (CESTAT Delhi)

15% discount extended by the broadcasters cannot be included for the purpose of charging service tax under the category of advertising agency from the clients. ...

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Cenvat credit allowable on Transportation of Samples by Courier

M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi)

M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi) Courier services stand utilised by the appellant for sending the samples to their prospective buyers and for procuring orders from them. Ld. Advocate also explains that they are not charging their buyers for the said samples, though duty is being paid by them on the deemed […]...

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