CESTAT Ahmedabad

Mis-declaration by SEZ – Permission based on project report to be relied

Texool Wastesavers Vs C.C (CESTAT Ahmedabad)

Texool Wastesavers Vs C.C (CESTAT Ahmedabad) Relying on the permission which was granted in terms of project report made before the Development Commissioner, which stated that the SEZ unit was permitted to import garments that were almost new but could be out of fashion in terms of time as far as the country of production […]...

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DFIA benefit available even if specific import product name not mentioned in licence

M/s Pace Ventures Pvt. Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

Observing that there was no doubt that the green cardamom was used in making biscuits and pickles as flavouring agent and food additives, respectively, CESTAT Ahmedabad has rejected the department’s plea that since specific name of the product was not mentioned or ITC (HS) did not match in the DFIA licence, benefit thereunder was not av...

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Refund available even in absence of payment challan

Deep Exports Vs  Commissioner of Customs (CESTAT Ahmedabad)

claim of refund was denied on the ground that the duty payment challans were not been produced. CESTAT Ahmedabad however observed that the amount had been deposited, received by the department through banker’s cheque and had also been realized, and that no challan was  taken by the assessee. It was held that even in the absence of chal...

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Catalyst consumed in final product cannot be extended exemption available to goods for setting up, running, repair or maintenance of plant

Nayara Energy Ltd. Vs C.C. Kandla (CESTAT Ahmedabad)

Nayara Energy Ltd. Vs C.C. Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad has had held that the catalyst ‘Petromax- MD’, consumed in the final product and not required for setting up of the plant or required for running, repair and maintenance of the plant, was not eligible for the benefit of exemption which provided that the good...

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Toothbrushes supplied free with toothpaste cannot be valued U/s. 4A for excise

M/s Contemporary Targett Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad)

M/s Contemporary Targett Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) Facts is not under dispute that the tooth brushes manufactured and supplied by the appellant were cleared either in bulk form or combo pack or in naked condition that means without any retail packing. Goods were supplied to tooth paste manufacturer who in ...

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IIM does not require accreditation for its Courses: CESTAT dropped service tax demand

M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Ahmedabad CESTAT has dropped demand of service tax amounting to Rs. 56 crore of Indian Institute of Management (IIM) Ahmedabad under the service commercial training & coaching service stating that IIM A does not require any accreditation from running course. C...

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Service Tax on an individual or a proprietor or a proprietorship concern under BAS

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad)

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad) We find that there is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, [&helli...

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Letting Out of Port Premises cannot be classified as ‘Port Service

M/s. Kandla Port Trust Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

M/s. Kandla Port Trust Vs CCE&ST (CESTAT Ahmedabad) Letting Out of Port Premises Cannot Be Classified As ‘Port Service’ and Cenvat Credit on Telephone At Residential Premises Of Officers Allowed Since Port Operates 24*7. SERVICE TAX ON TOLL COLLECTION AND ENTRY FEE – Assessee relied on Circular no. 354/27/2012-TRU dated 22.02.20...

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ITC allowed on GTA services in case of FOR sale

M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad)

M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) We find that the Chartered/ Cost Accountant has certified that the goods were sold on FOR basis by the Appellant and the freight/ damages in transit was responsibility of Appellant till the goods reaches the doorstep of the Customers. Also we find that the consignme...

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Toll charge Collection on behalf of corporate entity liable to service tax under BAS

M/s Larson & Toubro Limited Vs C.S.T. Service Tax  (CESTAT Ahmedabad)

Compensation received by assessee in respect of collection of toll and other assorted services on behalf of the corporate entity backed by Government was liable to service tax under the head ‘Business Auxiliary Services’ (BAS)....

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