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CESTAT Ahmedabad

Designing & Execution of Stalls on Customer’s Request is Work Contract not Interior Decorator service

May 9, 2023 711 Views 0 comment Print

Praveg Communications India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the appellant’s activity being of setting-up of stalls for exhibition or events cannot be considered to be classified under Interior Decorator’s service for the reason that there is neither any element of beautification of space nor any provision […]

MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods

May 9, 2023 414 Views 0 comment Print

Ghasiram Gokulchand Vs C.C. Jamnagar (CESTAT Ahmedabad) In the instant case, CESTAT find that the genuineness of the MoA dated 22.11.2012 has not been doubted. It is also noted that the LDT mentioned in the MoA dated 05.11.2012 between Ace Exim Pvt. Ltd. and Alang Auto & Gen. Engg. Pvt. Ltd. was not found to […]

Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material

May 8, 2023 552 Views 0 comment Print

Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the demand of duty on cylinder used for printing of packaging material, we find that though the invoice was issued for sale of cylinder but the same was not cleared from the factory and the same was used within the factory since it is used […]

Demand of extended period not sustainable If no suppression of facts

May 8, 2023 1497 Views 0 comment Print

CESTAT held that since there is no suppression of fact, demand of extended period is not sustainable. Penalty imposed was unwarranted

No hard and fast rule can be laid down for fixing quantum of redemption fine

May 6, 2023 798 Views 0 comment Print

CESTAT Ahmedabad held that no hard and fast rule can be laid down for fixing quantum of redemption fine but the same has to be done, depending upon facts and circumstances of each case

Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers

May 6, 2023 651 Views 0 comment Print

CESTAT Ahmedabad held that purchase of land from landowners and re-sale of the same to Real Estate Developers doesn’t fall under the category of ‘Real Estate Agency Service’ and hence not liable to service tax.

CENVAT Credit not deniable alleging supplier not liable to pay duty

May 6, 2023 1065 Views 0 comment Print

CESTAT Ahmedabad held that irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, CENVAT Credit not deniable once duty has been paid on the goods at the recipient end. In nut-shell, CENVAT not deniable on the ground that the supplier was not liable to pay duty on goods supplied.

Supplying of labour is not classifiable under ‘Cargo Handling Service’

May 6, 2023 285 Views 0 comment Print

CESTAT Ahmedabad held that supplying labour doesn’t qualify as ‘Cargo Handling Services’. The goods do not become cargo as any movement of goods within the factory does not make it a cargo.

Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund

May 6, 2023 204 Views 0 comment Print

Messrs Mahasagar Travels Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Briefly stated the facts of the case are that both the appellants are engaged in the inter-state and intra-state transportation of passengers and registered as Tour Operators and paying service tax in normal course of their business. However, Notification No. 20/2009-ST dated […]

‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month

May 5, 2023 639 Views 0 comment Print

CESTAT Ahmedabad held that the term ‘permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules is clearly related to a particular month and not forever.

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