CESTAT Ahmedabad

There is No Provision of Service Between Partners & Partnership Firm

Cadila Healthcare Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnershi...

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Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee

Patel Labour Contractor P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)

Patel Labour Contractor P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) It is settled that if on any issue there is a legal dispute which involved interpretation of law the mala-fide intention or suppression of fact with intent to evade payment of service tax cannot be attributed to the assessee. On this ground also the […]...

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Issue not raised in SCN, cannot be imported into adjudication or Appeal order

Huhtamaki Ppl Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Huhtamaki Ppl Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the appellant have outsourced the warehousing and storage of their input in the rented warehouse and godown. It is also not in dispute that the said warehouse / godown was used for storage of inputs which are meant for use in […]...

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Group insurance service is admissible input service & credit allowed

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T.-Vadodara-ii  (CESTAT Ahmedabad) Group Insurance Policy was taken in respect of the employees of the company and the policy was issued in the name of the He submits that this Group Insurance is mandatory under the statute for the employees. Therefore, it is not optional for the [&hell...

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Interest of refund on penalty is not admissible under Section 11BB

Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Hon’ble Apex Court in the case of CORONATION SPINNING INDIA (Supra) has held that interest of refund on penalty is not admissible under Section 11BB.   As a result I do not find the appellants are entitled to any refund of interest on penalty amount under Section […]...

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No penalty if intention to evade duty is not found

Inox India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Inox India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the limitation, I find that there is no dispute that the appellant is availing the Cenvat credit and declaring in their monthly returns. The issue involved is also of interpretation of Cenvat Credit Rules and on this issue there are number of cases […]...

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Only product with solid section are classifiable as semi-finished products

Technocraft Enterprise Vs C.C. (CESTAT Ahmedabad)

Technocraft Enterprise Vs C.C. (CESTAT Ahmedabad) We find that the essential dispute is if the product imported by the appellant falls under Chapter Heading 72249099 or Chapter Heading 73049000. The appellant is seeking classification of the product as semi-finished product of other alloy steel. it is seen that only product with solid sec...

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Section 11B Limitation period for refund of tax starts from date of reversal

Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 as [...

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Cenvat Credit cannot be denied on mere Presumptions

Nayara Energy Limited Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Nayara Energy Limited Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) We find that the adjudication authority in respect of most of the services denied the credit on the ground that no evidence was produced by the appellant to prove that the services was availed by the appellant and also on the ground that there is […]...

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Cenvat Credit eligible on manufacturing & overall business activity services

Nayara Energy Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Nayara Energy Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) The issue involved in the present case is that whether the appellant is entitle for Cenvat Credit in respect of following Services: I. Air Civil Enclave Services II. Authorized Service Station Service. III. Mandap Keeper Service. IV. Outdoor Caterer Service. V. Rent-a-Cab Op...

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