CESTAT Delhi in case of Quality Builders & Contractor vs Commissioner of Central Excise, set a new precedent for service tax refund claims.
Recent CESTAT Kolkata case, Lexmark International vs CGST & CX, highlighting significance of giving parties opportunity to present their cases and documents
In the case of Amneal Life Sciences Pvt Ltd Vs C.S.T. Service Tax, the CESTAT Ahmedabad granted a service tax refund for the renting of immovable property services. The appellant, a unit in the Special Economic Zone (SEZ), sought a refund on the service tax paid for renting their manufacturing premises. The department rejected the refund claim on the grounds that the rent invoices were in the name of a different premises. However, the CESTAT accepted the appellant’s explanation and held that the refund should be allowed since renting of immovable property is an approved taxable service. The CESTAT also allowed the refund on consulting engineer services and dismissed the objection regarding the filing of declaration forms. Learn more about the case and its implications.
In the case of Oriental Trimex Limited Vs Commissioner of Customs (Import), CESTAT Delhi allowed interest on auction sale proceeds from the date of receipt of the amount by the Customs Department until the date of disbursal. The CESTAT held that the Revenue cannot adjust the redemption fine against the sale proceeds since the goods were not available for redemption. The appellant was entitled to the sale proceeds, reduced only by the amount of penalty.
CESTAT Chennai held that the fees collected for the course approved by the Industries Department is not leviable to service tax under Commercial Training and Coaching Services. Accordingly, matter remanded back to for denovo consideration
CESTAT Chennai held that the CENVAT Credit lying in balance as on the date of de-bonding of 100% EOU and conversion to DTA unit is transferable to the DTA unit
CESTAT Delhi held that demand unsustainable as difference between value of goods shown in ER-1 returns and balance sheet duly explained with sufficient evidence.
CESTAT Chennai held that category of ‘Commercial Coaching or Training Services’ covers both theory classes and practical training classes. Demand under the said category for imparting computer coaching services confirmed.
CESTAT Chennai held that tax under Reverse Charge Mechanism (RCM) doesn’t apply to fees paid to foreign institutions for External Commercial borrowing as such financial institutions have permanent establishment in India.
CESTAT Chennai held that the appellant has undertaken beneficiation process to make sand into processed/upgraded Ilmenite. Hence, export duty at rate of 5% FOB payable on such Ilmenite which is upgraded (beneficiated Ilmenite) processed.
