Reliance Jio Infocomm Ltd. Vs Assistant Commissioner (CESTAT Mumbai) Department urged a new ground, which was not even part of the allegations contained in the show cause notice nor part of the findings of the Commissioner (Appeals), that the definition of input contains an exclusion clause which excludes from the ambit of inputs all goods […]
Raaga Associates Pvt Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) The appellant has entered into contact with Syntech (HK) Technology Ltd. Hongkong (STLH) in order to short list states for launching Gionee mobile phones and make arrangement for advertisement for this. Further, the appellant undertook to set up STLH office in India, to […]
Reliance Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Appellant’s factory is admittedly huge existing petroleum industry and working for decades. The ECIS service was used for expansion, renovation and modernization of overall existing petroleum plant. As per inclusion clause of the definition the services relating to modernization, renovation is an admissible input service. In […]
India Gelatine & Chemicals Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the instant case there is no finalization of Provisional assessment and there is no challenge to any such assessment, in these circumstances the refund would not be governed by provisions of Rule 9 B. The appellant has claimed that the lower authorities have […]
Arcil Catalyst Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) Conclusion: Where the rendering of the contracted service was to be contingent on readiness of the facility and that the purchase order for the goods to be imported was issued much after those terms of the service agreement was finalized, the rendering of service […]
Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) The dispute in the present appeals relates to service tax on interest free deposit amount collected by the Appellant from the demat account holders under the Scheme and in lieu of the same Appellant has not collected AMC charges. However, we find that the […]
Freight Link Logistics Vs The Commissioner of Customs (CESTAT Chennai) In the present case, it is not disputed that M/s. Vaaraahi Traders are licensed to import goods and that their IE Code is valid. The case set up by the department is that the goods imported are for the use / purchase of Shri A. […]
Jagdish Pala Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) We find that the Appellant are engaged in the construction of Residential and Commercial Complexes and received the booking amount as well as instilment amount from his buyers. Revenue proceeded against them on the ground that they have evaded payment of Service Tax on […]
M/s IPF Vikram Sulphonation Limited Vs Commissioner of CGST, Central Excise (CESTAT Delhi) The case of the Revenue is that the Spent Acid is an exempted goods, therefore, they are liable to pay an amount of equivalent 6% of the value of such Spent Acid in terms of Rule 6(3) of the CENVAT Credit Rules, […]
Green Valley Industries Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The brief facts related to the case at hand are that the Appellant had succeeded in its appeal before this Tribunal vide FO 75527/2020 dated 22/10/2020 which had resulted in refund of Rs.78,16,265/-which was deposited by the Appellant during the investigation proceedings before […]
