Rajasthan Financial Corporation Vs Commissioner of CGST (CESTAT Delhi) Learned Commissioner (Appeals) had failed to appreciate the facts of the case as it is a case of refund of penalty paid by the appellant where he has considered that it is a case of refund of duty. As facts of the case are crystal clear […]
Varun Beverages Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) I find that the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion activity in the normal trade parlance. The commission paid on sales of the products/services with […]
The appellant had taken industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation by paying an upfront amount on long term lease, along with service tax. Thereafter, with the insertion of Section 104 into Chapter V of the Finance Act, 1994 with retrospective effect, the appellants requested for refund of the service tax paid by them on the upfront amount on long term lease of industrial lands.
We find there are different judicial forums who has held that high consumption of electricity by itself not a ground to infer suppression of production. The onus is on the department to prove allegation of clandestine removal with positive and concrete evidence.
Goyal and Co Construction Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) Facts- The appellant is engaged in providing Construction of Residential Complex & Construction of Commercial Complex Service and Real Estate Service. On the basis of information, an enquiry was initiated. Accordingly, revenue directed the appellant to produce documents/ details and information related to […]
United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but confirmed the demand on […]
Lehman Brothers Securities Pvt. Ltd. Vs Commissioner of Central Tax, Central Excise & Service Tax (CESTAT Mumbai) Merely because the appellant is still registered under the Companies Act and has not get the said registration cancelled does not mean that they are carrying out business activity. It is nowhere the case of the Revenue that […]
Explore the CESTAT Delhi ruling in Anheuser Busch InBev India vs. Commissioner. Learn about excisability, duty, and Notification No.67/95 implications.
Commissioner of Service Tax Vs N.P. Earth Movers Pvt. Ltd.(CESTAT Delhi) The records indicate that M/s Western Coalfield Ltd. had awarded a contract to the respondent for loading and transfer of coal from one place to another in the licensed area of its mines situated at Wani and Majri and it was noticed by the department […]
Commissioner, CGST & Central Excise Vs Manglam Build Developers Ltd. (CESTAT Delhi) We find that the appeal is filed by the Revenue under the wrong assumption that the maintenance deposit taken by the respondent from the buyers is to be utilized for maintenance of the complexes and any unutilized amount will be transferred to the […]
