2 CESTAT Bangalore

CESTAT Bangalore

Ultimate use of imported goods cannot be criteria for deciding valuation

Bytesware Electronics Vs Commissioner of Customs (CESTAT Bangalore)

Ultimate use of imported goods cannot be criteria for valuation. Every business man is free to adopt his own way of conducting business ...

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Cenvat Credit not eligible on Sales commission: CESTAT Bangalore

L & T Constructions Equipment Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT Held that services of sales commission service don’t qualify as input service and accordingly Cenvat Credit on the same not available....

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No Service tax on Reimbursement of ‘Office Expenses’

Manav Marketing Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore)

Manav Marketing Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) We find that from the bills raised most of the amount received by the appellants appears to be for machine commissioning charges. Other charges are on account of office maintenance charges and commission. It is seen that the charges on account of machine commissio...

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No service tax on stability studies & technical testing & analysis of new drugs

Apotex Research Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

No Service Tax on stability studies and technical testing and analysis of new drugs were classifiable under taxable category of Scientific and Technical Consultant Service and Technical Testing and Analysis Service...

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CESTAT allows Transfer of CENVAT Credit to amalgamated entities

IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore)

IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of [&...

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Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007

MFAR Construction Private Limited Vs C.C.E & C.S.T. (CESTAT Bangalore)

CESTAT held that Composition Scheme cannot be denied to the appellants merely on the ground of discharge of service tax under different Head prior to 01.06.2007....

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Service Tax not payable on Notice pay mentioned in employment contract

XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The term ‘notice pay’ mentioned in the employment contract cannot be considered as a service, more specifically as the taxable service inasmuch as neither of the parties to the contract have provided any service to each other. Thus, the phrase ‘s...

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Service Tax not payable on fee paid to State Govt in respect of manufacture, import & sale of alcoholic liquor

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore)

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but co...

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Simple Aluminium Plates’ classifiable under CTH 76061200

Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)

Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) On going through the case records, we find that the issue is decided by the Commissioner (A)’s Chennai in favour of the appellants on two occasions. Department’s appeal was rejected by CESTAT. We find that CESTAT had rejected the appeal of the Department for the [&hell...

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Refund cannot be rejected merely for non-submission of documents before adjudicating authority

Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore)

Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Appellant submits that the appellate authority has rejected their appeals and denied refund on the ground that required documents in terms of Section 11B of Central Excise Act, 1944 as made applicable by Section 83 of Finance Act, 1994 hav...

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