CESTAT Ahmedabad

Port services rendered even without authorization of port, Service Tax credit will be available

Commissioner of S.T. Vs Riddhi Siddhi Gluco Biols Ltd. (CESTAT Ahemdabad)

In view of the decision taken by this Tribunal in the case of Ramdev Food Products Pvt. Ltd vide Order Nos. A/745-746/WZB/AHD/2011, dated 22-3-2011 [2011 (23) S.T.R. 475 (Tri. - Ahmd.)], that port services rendered even without authorization of port, Service Tax credit will be available, respondents are eligible for the Service “tax cr...

CENVAT Credit balance cannot be used for paying service tax by recipient of GTA services

Topland Exports Vs Commissioner of Central Excise, Rajkot (CESTAT Ahmedabad)

Since the appellant is not providing output services as categorized in Rule 2(p) of the Cenvat Credit Rules, 2004, debiting the said amount in the Cenvat account needs to be rectified by directing the appellant to debit or pay the entire amount invoked in both the appeals as service tax paid for receipt GTA services through PLA or by TR-6...

Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable

M/s Ad Vision Vs CST (CESTAT Ahemdabad)

In this case, the Service Tax demand has been confirmed on the ground that the service tax payable has not been debited in the CENVAT Credit account and it has not been reflected in the ST 3 return. In view of the fact that even in the cases of clandestine removal in Central Excise matters, while confirming the demand, the benefit of CENV...

Fabrication does not amount to manufacture, service tax is not leviable

Aneri Constructions Vs CCE (Cestat Ahmedabad)

Tribunal had considered the Larger Bench decision of the Tribunal in the case of Mahindra & Mahindra Limited 2005 ((190) ELT 301 before coming to the conclusion that when fabrication does not amount to manufacture, service tax is not leviable. Further, he also submits that the claim for exemption is on the ground that the contract was f...

Failure to Furnish Return by Assessee who has taken ST registration cannot be said non deliberate

Lok Priya Travels vs Commissioner of Service Tax (CESTAT Ahemdabad)

It was contended by the appellants that they were not aware that they had to pay service tax. Though it was a fact that they have taken service tax registration, they never disclosed the nature of services rendered nor they furnished ST-3 returns, which was mandatory for a person providing taxable services. The question naturally arises ...

Adjustment of service tax paid under wrong accounting code allowed

Commissioner of Central Excise & Service Tax Vs. Veena Industries Ltd. (CESTAT Ahemdabad)

Plea of the assessee that while making the payment wrong service tax code relating to erection, installation and commissioning, indicated merits to be considered and having regards to facts of the case and Board's Circular No. 58/7/2003-ST, dated 20.05.03 issued from F.No.l59/2/2003-CX-4 and therefore adjustment of payment in the correct ...

ST : Road constructed in a petrol pump to facilitate filling of fuel is not liable to service tax under category of ‘Commercial or industrial construction service’

Commissioner of Service Tax, Ahmedabad Vs. Shilpa Constructions (P.) Ltd. (CESTAT Ahemdabad)

After carefully considering the submissions made by both the sides we find that it is an admitted fact by both the sides that the construction of road does not require payment of service tax. The Revenue's only appeal is that construction of driveway cannot be equated with the construction of road in as much as such driveway was not for p...

Cenvat credit admissible on service tax paid on workmen compensation insurance

Surani Ceramics Ltd. Vs Commissioner of Central Excise, Rajkot (CESTAT Ahmedabad)

In case of an accident within the factory, the compensation has to be paid by the company in accordance with the law and this is obligatory. To fulfil this legal obligation, the assessee has taken insurance. Therefore, it can be said that in this case the insurance premium is definitely relatable to business activity and is to fulfil one ...

Section 66A cannot be made applicable retrospectively

Commissioner Of Service Tax Vs M/s Bosch Rexroth (India) Ltd (CESTAT Ahemdabad)

Revenue in their memo of appeal have sought to distinguish the Hon'ble Bombay High Court judgment in the case Indian Ship Owners Association vs. UOI, on the ground that in that decision the services were received outside the India, whereas in the present case, the services were received inside the India from the person having his office i...

Service from mandap keeper during the course of advertising and publicizing the product is input service

M/s Tradex Polymers Pvt. Ltd. Vs CCE (CESTAT Ahemdabad)

M/s. Tradex Polymers Pvt. Ltd. is a registered service provider and is a Del credere consignment agent and during the course of advertising and publicizing the product the assessee enlisted the services of a mandap keeper which is an input service. This confirms to the definition of input service as defined under Cenvat Credit Rules, 2004...

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February 2024