Follow Us:

All CESTAT

No Service Tax on Free Warranty and Labour Services

April 16, 2021 3117 Views 0 comment Print

Explore the case of Popular Vehicles and Services Ltd. vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore). Analysis of service tax demand on free services and warranty labor, with references to legal precedents and departmental decisions.

Group insurance service is admissible input service & credit allowed

April 16, 2021 1362 Views 0 comment Print

Explore the case of Solvay Specialities India Pvt Ltd vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad). Detailed analysis of Cenvat Credit eligibility for Group Insurance Services, referencing legal precedents and judicial interpretations.

ITC eligible on Photography, Credit/Debit Card Services for business

April 16, 2021 5019 Views 0 comment Print

Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service. Further, with regard […]

Mutual Fund trading is different from redemption of MF units

April 15, 2021 2934 Views 0 comment Print

Ace Creative Learning Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) Appellant is providing Commercial Training and Coaching Services and they have also invested in the mutual funds and have earned profit during the year 2014-15, 2015-16 & 2016-17 which they have shown as under the head ‘other income’. The Department has wrongly considered […]

Goods cannot be confiscated merely because excess stock of finished goods lying in factory

April 12, 2021 1650 Views 0 comment Print

Sky Alloys & Power Pvt. Ltd. Vs Assistant Commissioner (CESTAT Delhi) FULL TEXT OF THE CESTAT DELHI ORDER The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive […]

CENVAT credit eligible on Membership subscription charges for business promotion

April 12, 2021 1218 Views 0 comment Print

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting […]

Clandestine removal cannot be upheld merely based upon third party documents

April 12, 2021 1554 Views 0 comment Print

CESTAT Delhi sets aside demand based on third-party evidence. Adjudicating Authority warned on compliance. Read the full judgment details.

Customs Act, 1962 cannot be extended beyond India

April 8, 2021 1890 Views 0 comment Print

Discover the implications of Section 1(2) of the Customs Act, 1962 in the case of Seville Products Ltd. vs Commissioner of Customs, Ludhiana. Uncover why the CESTAT Chandigarh sets aside the penalty imposed on an appellant located outside India.

Adjudication order not valid if no valid service of show cause notice

April 7, 2021 5208 Views 0 comment Print

Baldeep Singh Vs Commissioner of Customs (CESTAT Delhi) In the present case inspite of opportunity given, Revenue failed to produce the proof of delivery of the show cause notice. Further, from perusal of the order-in-original, I find that the Adjudicating Authority have not recorded satisfaction of service of show cause notice and have proceeded to […]

Cenvat credit available on workmen compensation insurance policy

April 1, 2021 2664 Views 0 comment Print

Get insights on Cenvat credit availability for workmen compensation insurance policy. Explore the CESTAT Hyderabad order and legal perspectives on the matter.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930