CESTAT Allahabad

Officer who Assessed Bill of Entry or his successor in office can only issue SCN

Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad)

Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad) Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was ‘the […]...

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Sales of goods, subject to VAT/ sales tax, is outside the purview of service tax

Express Engineers &

As per circular dated 23.08.2007 issued by the Department that clarifies that the payment of VAT/ Sales tax on a transaction has to be treated as sale of goods and levy of service tax on such transaction would not arise....

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CESTAT upheld Confiscation of 11 Gold Bars which appeared to be of foreign origin

Mahendra Kumar Bajpai Vs Commissioner, Customs, Goods and Service Tax and Central Excise (CESTAT Allahabad)

Confiscation of eleven gold bars-MMTC marking/brand was upheld and penalty under section 112(b) was reduced to Rs. 2,50,000 as the reliability of statement of Mr. Bajpai recorded during investigation was doubtful, as he had alleged coercion and duress....

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Excise Duty was not leviable on supply of concrete mix

Ambit Concrete (P) Ltd. Vs Commissioner, Central Tax Goods, Service Tax and Central Excise (CESTAT Allahabad)

What had been manufactured and supplied by assessee was ‘concrete mix’, which was not dutiable. Revenue had not brought any facts on record in support of its allegation of manufacture of RMC by assessee. Therefore, ‘concrete mix’ manufactured by assessee was not dutiable under Central Excise Act....

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Nimbooz classified under Category of Fruit Juice based Drinks and not Lemonade, No GST payable: CESTAT

Varun Beverages Limited Vs Commissioner, Central Excise (CESTAT Allahabad)

CESTAT held that Nimbooz by 7 UP and Nimbus masala soda by 7 UP are classifiable under chapter heading 22029020 of the  First Schedule to Central Excise Tariff Act, 1985 which is for category of fruit pulp or fruit juice based drinks and thus M/s Varun Beverages Ltd. is entitled to consequential benefits, in accordance with law....

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No Service Tax payable on providing Consulting Engineer Services in matter of Road Construction: CESTAT

Quest Engineers & Consultant Pvt. Ltd. Vs Commissioner, Central Goods & Service Tax and Central Excise (CESTAT Allahabad)

CESTAT held that when road construction is exempt, every activity related to the road construction is exempt including consulting engineer services, thus, the assessee providing consulting engineer services in the matter of road construction is entitled to get exemption under Sl. No. 13(a) of the Notification No. 25/2012-Service Tax dated...

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No denial of exemption of excise duty on mere taking credit of duty paid on Inputs used in manufacture of goods

Hamdard (Wakf) Laboratories Vs The Commissioner (CESTAT Allahabad)

Exemption of excise duty could not be denied for mere taking credit of duty paid on inputs used in the manufacture of goods as if assessee was availing such Cenvat credit and such wrongly availed Cenvat credit could be recovered under Rule 14 of Cenvat Credit Rules.  Therefore, recovery of an amount under Rule 6(3) was without the author...

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No Service tax on commercial training/ education institution issuing course certificate which is recognized by law

Asian School of Media Studies Vs Commissioner of Central Goods and Service Tax (CESTAT Allahabad)

-We find that the ‘Commercial training/ education/ coaching’ provided by the appellant imparts skills to the students/ trainees to enable them to seek employment or undertake self-employment directly upon completion of the course....

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No Service Tax on Fixed Components of Job Charges forming part of transaction value

Brindavan Bottlers Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Allahabad)

Brindavan Bottlers Pvt. Ltd. Vs. Commissioner of Central Goods (CESTAT Allahabad) We find that the appellant have actually entered into an agreement for manufacture on job work basis. Evidently, as per the agreement the job charges have been spread over in two tier billing i.e. fixed charges and variable charges. The reason being that in ...

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No Service Tax under RCM on acquiring of broadcasting rights of cricket matches to be played outside India

Sporty Solutionz Pvt. Limited Vs Commissioner, Central Goods and Service Tax (CESTAT Allahabad)

Sporty Solutionz Pvt. Limited Vs Commissioner, Central Goods and Service Tax (CESTAT Allahabad) Brief facts of the case are that the appellants had acquired ‘Media / Broadcasting rights’ of various sporting events from M/s Taj TV Ltd., Mauritius, for broadcasting cricket matches between Bangladesh and Zimbabwe (to be played outside In...

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