CESTAT Bangalore

STPI Certificate not required to claim Refund under Business Auxiliary Services

Nvidia Graphics Pvt Ltd Vs The Commissioner of Service Tax (CESTAT Bangalore)

These two appeals have been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. ...

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Statutory time limit is applicable to claim of refund of service tax paid mistakenly

Commissioner of Central Excise and Service Tax Vs. M/s. Cannanore Handloom Exports (CESTAT Bangalore)

The Bangalore bench of the CESTAT, last week ruled that limitation cannot be invoked for denying refund of service tax paid by assessee by mistake under the provisions of Finance Act, 1994....

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Rebate of Excise duty where customs duty component is claimed as drawback

Commissioner of Central Excise, Calicut Commissionerate Vs M/s. Orion Battery (CESTAT Bangalore)

Appellant is eligible for rebate of Central Excise duty paid on inputs used in the manufacture of export goods, even in case where customs duty component is claimed as drawback. ...

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Redemption fine of 10% & penalty of 5% of value of goods is sufficient punishment to importer

Sai International Vs Shri S.S Garg (CESTAT Bangalore)

Issue of imposition of redemption fine and penalty has been settled and now various Benches of the Tribunal have consistently held that the redemption fine of 10% of the value of the goods and penalty of 5% of the value of the goods is sufficient punishment to the importer. Therefore, following the ratios of various […]...

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Tribunal's decisions binding on lower authorities

K.R.S. Enterprises (P.) Ltd. Vs Commissioner of Service Tax, Bangalore (CESTAT Banglore)

It was held that the Tribunal's decisions are binding on the lower authorities and cannot be ignored on the sole ground that the Revenue may prefer to file appeal against the same before the higher authorities until and unless the same is set aside by a higher forum. ...

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Excess Cenvat due to calculation mistake is not wrong availment

M/s. TNT (INDIA) PVT LTD Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

In the case of M/s. TNT (INDIA) PVT LTD Versus Commissioner of Central Excise and Service Tax BANGALORE-III, it was held that where the credit taken was based on the documents where service tax on the input services was paid in excess mainly on account of wrong calculation by the appellant....

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CENVAT credit can be utilized for payment of Service Tax under Reverse Charge

M/s GE India Industrial Pvt. Ltd. Vs The Commissioner of Service Tax, Bangalore (CESTAT Bangalore)

On a perusal of the Hon’ble High Court’s judgement, I have found that the period of dispute involved in that case was prior to April 2006. The Hon’ble High Court, on a set of facts similar to the facts of the instant case, framed the following question of law...

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Ignorance of law not ‘reasonable cause’ for failure to pay service tax so as to warrant waiver of penalties

Maganti Rama Rao Vs The Commissioner of Central Excise (CESTAT Bangalore)

In my considered opinion, the appellant fell within the ambit of "outdoor caterer" as defined at all times inasmuch as he was admittedly catering food to Dr. Reddy's Laboratories Ltd. at a place owned by the latter and it is not the case of the appellant that he was the owner of those premises. In this view of the matter, it is held that...

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Security services used for securing office premises are eligible as input service

M/s C. Cubed Solutions Pvt. Ltd. Vs. Commissioner of Central Excise (CESTAT Bangalore)

The appellant being an IT related service provider, undisputedly, the recruitment of manpower was, obviously for rendering those services and what further details were required by the department are not forthcoming. Similarly, the 'security agency services' are used for securing their office premises. Therefore, there is no justification ...

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No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers

Ashlyn Enterprises Vs Commissioner of Central Excise (CESTAT Bangalore)

In this appeal filed by the assessee, the challenge is against a demand raised on the appellant in terms of Rule 6(3) of the CENVAT Credit Rules 2004 for the period from July to December 2008. During the said period, the appellant (a unit in the domestic tariff area) had cleared their products to SEZ developers/units. During the same peri...

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