CESTAT Bangalore

Cenvat credit when portion of output service not liable to service tax

Metlife India Insurance Company Limited Vs Commissioner of Central Excise (CESTAT Bangalore)

Metlife India Insurance Company Limited Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bengaluru has held that Cenvat credit of service tax paid under reverse charge mechanism for availing services of insurance agents was available in a case when a portion of the premium amount (consideration towards output service), in case ...

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Customs duty can be demanded only by officer having jurisdiction on import

Samudra Dredgers (UK) Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

The issue under consideration is whether the dredger is covered as a foreign flag vessel and liable for payment of custom duty?...

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Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore)

The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?...

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No Custom Penalty for goods cleared by officers after signing Bond

Bharat Tissues Pvt. Ltd. Vs C.C. (CESTAT Bangalore)

Penalty under Section 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers. However, the Revenue will be free to recover duty along with interest in terms of the Notification....

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Cenvat Credit of ITC attributable to taxable output & use of Formula

Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)

The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?...

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No Service Tax on advanced fire-fighting training & elementary first aid course

Cochin Shipyard Ltd. Vs CCEx. & S.Tax (CESTAT Bangalore)

The issue under consideration is whether service tax is applicable on the fee income earned from the students under the category of “Commercial Training or Coaching Services”?...

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No service tax on construction services prior to introduction of Works Contract Service in June 2007

Lee Builders Vs Commissioner of Central Excise (CESTAT Bangalore)

No service tax can be demanded on construction services prior to introduction of „Works Contract Service” in June 2007 wherein there is a supply of goods and service....

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No service tax on KIADB for discharging statutory function

Karnataka Industrial Areas Development Board Vs Commissioner of Central Tax (CESTAT Bangalore)

Assessee was not liable to pay the service tax at all as it was a statutory body discharging the statutory function as per the statute Karnataka Industrial Areas Development (KIAD) Act, 1966 and hence was not liable to pay service tax....

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CENVAT credit of service tax paid for insurance service received by banks from DICGC was available

South Indian Bank Vs Commissioner of Customs, Central Excise and Service Tax (CESTAT Bangalore)

Insurance service provided by Deposit Insurance Corporation to banks was an input service and CENVAT credit of service tax paid for this service received by the banks from the Deposit Insurance Corporation could be availed by the banks for rendering output services....

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Electricity bill paid on behalf of client is not ‘Business Auxiliary Service’

Ninan Jacob Associates Vs Commissioner Of Central Tax & Central Excise (CESTAT Bangalore)

The issue under consideration is regarding classification of services, whether electricity bill paid on behalf of client can be classified as ‘Business Auxiliary Service’?...

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