CESTAT Allahabad

Service Tax Refund cannot be denied on hyper-technical ground

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad)

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad) Appellant had taken a categorical stand that the debit was made on 05.03.2014, i.e. prior to filing of the refund claim. The Revenue is not disputing the said debit entry but is adopting a hyper technical view that such debit entry was reflected [&hellip...

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DGOV guidelines not overrules Customs Valuation Rules

Sunland Alloys Vs C.C. (CESTAT Ahmedabad)

Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs Valuation Rules? In the present case, the appellant imported Aluminium Scrap under various Bill of Entries and the price declared in the Bill of Entry is as per the invoice of the foreign supplier. The [&hellip...

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Service Tax on Sale of Books, hostel facility as bundled service with coaching services

Major Kalshi Classes Pvt. Ltd. Vs Commissioner, Central Excise (CESTAT Allahabad)

(i) Whether sale of books is service. (ii) Whether provisions of hostel facility and sale of books are to be combined with provisions of commercial training or coaching service as bundled service. (iii) Whether service tax was exempted on hostel facility....

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Ex-gratia charges for making good damages under a contract for unintended event not liable to service tax

K. N. Food Industries Pvt. Ltd. Vs The Commissioner of CGST & Central Excise (CESTAT Allahabad)

Observing that the ex- gratia charges made by principal to assessee- appellant were towards making good losses or injuries arising from unintended events and did not emanate from any obligation on part of any of the parties to tolerate an act or a situation, CESTAT Allahabad has held that the payment cannot be considered to be for some se...

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Service tax exemption on Commission paid by exporter to foreign subsidiary

Super House Limited Shoe Div Vs. Commissioner of Central Excise & Service Tax (CESTAT Allahabad)

CESTAT Allahabad has held that benefit of service tax exemption was available on commission paid by exporter to its foreign based subsidiary for procurement of orders from foreign companies. It noted that denial of exemption would apply only in cases where export was made to own joint venture or wholly owned foreign subsidiary....

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No Service Tax on Commission paid to director, considered as salary by I-T department

Vectus Industries Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad)

Vectus Industries Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad) If the entire remuneration stands considered by Income Tax Authorities as salary, the same cannot be considered as service, so as pay the service tax. The Income Tax Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate t...

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Cenvat credit can be availed on tour expenses of dealers

Merino Industries Ltd. Vs CCE (CESTAT Allahabad)

Merino Industries Ltd. Vs CCE (CESTAT Allahabad) CESTAT Allahabad has held that Cenvat credit for service tax paid on tour packages, provided by assessee to its dealers, was available to the assessee. The Tribunal in this regard observed that it was possible for the assessee to pay for tour expenses in cash yet they provided […]...

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Service Tax not payable on Recovery of Salary Paid Earlier

HCL Learning Limited Vs CCGST (CESTAT Allahabad)

From the record, we note that the term of contract between the appellant and his employee are that employee shall be paid salary and the term of employment is a fixed term and if the employee leaves the job before the term is over then certain amount already paid as salary is recovered by the appellant from his employee. This part of the ...

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Exemption to GTA services available for transportation of biscuits

M/s Commissioner of Central Goods & Service Tax Vs. M/s. Glaxo Smithkline Consumer Healthcare Ltd. Co. (CESTAT Allahabad)

CESTAT Allahabad has held that exemption to GTA services for transportation of foodstuff will apply to biscuits as well. The Tribunal observed that the size and time of eating biscuits may change but nevertheless biscuit is a food item....

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Service Tax Under BAS not payable on re-rubberisation of old rollers

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad)

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad) 1. The appellant is in appeal. 2. Brief facts of the case are that appellants are engaged in re-rubberisation of old, worn out rubberised rollers of various industries. The customers send them their used rollers at random and re-rubberisation comprises remov...

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January 2021