CESTAT Chandigarh

Person not complying with SC directions don’t deserve any leniency from pre-deposit

Devinder Singh Narang Vs Commissioner of Customs (CESTAT Chandigarh)

Devinder Singh Narang Vs Commissioner of Customs (CESTAT Chandigarh) On behalf of Revenue it has been submitted that despite the extension of time granted by the Hon’ble Supreme Court, the Appellant failed to comply with the order of pre-deposit of Rs.50 lacs. We have seen the case records and find that time and again the […]...

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Service tax is payable by Multi System Operator only on gross amount recd. from Local Cable Operator

Commissioner of Central Excise And Central Goods And Service Tax Vs Hathway Sukhamrit Cable & Datacom Pvt. Ltd. (CESTAT Chandigarh)

CESTAT Chandigarh held that Multi System Operator (MSO) is liable to pay service tax only on the gross amount received by them from Local Cable Operators (LCOs)...

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No compounded levy scheme on manually packed tin packing machine

Shree FlavourLlp Vs C.C.E. & S.T. (CESTAT Chandigarh)

There was no levy of duty on compounded basis on Tin Packing machine and on pouches which had not been packed with the aid of packing machine, but were packed manually with the help of hand operated fillers or similar manually operated device and sealed with heat sealers/band sealers/candles/hot iron and the like....

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Taxable services rendered for transmission of electricity are exempt

KEC International Ltd Vs Commissioner of CGST (CESTAT Chandigarh)

Held that benefit of exemption under notification dated 20.07.2010 is available if the taxable services are rendered for transmission/ distribution of electricity....

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Denial of exemption under notification 50/2003-CE unsustainable

Wipro Enterprises Pvt. Ltd Vs Commissioner (CESTAT Chandigarh)

Held that duty exemption benefit under notification no. 50/2003-CE dated 10.06.2003 cannot be denied because of a diversification of production capacity by adding new machines....

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‘Maha Pasand Jarda Scented Tobacco’ is chewing tobacco and not jarda scented tobacco

Tej Ram Dharam Paul Vs Commissioner of Central Goods (CESTAT Chandigarh)

Held that the pouches of Maha Pasand Jarda Scented Tobacco describes the product as chewing tobacco and in Trade Parlance also it is known as Chewing Tobacco only. Hence, the same is classified as chewing tobacco and not jarda scented tobacco...

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An activity between only 2 parties cannot be treated as intermediary service

BlackRock Services India Private Limited Vs Commissioner of CGST (CESTAT Chandigarh)

Intermediary arranges or facilitates supplies of goods or services or securities between two or more persons and an activity between only two parties cannot be considered as an intermediary service....

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Burden of proof lies on revenue for classifying goods under different heading

Som Flavour Masala Pvt Limited Vs C.G. & S.T-C.C.E. & S.T.-Rohtak (CESTAT Chandigarh)

Chandigarh CESTAT held that if the department intends to classify the goods under a particular heading different from that claimed by the assessee, the department has to adduce proper evidence and discharge the burden of proof....

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No Limitation on Refund of Personal Ledger Accounts (PLA) deposit

Reckitt Benckiser Healthcare India Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Chandigarh)

PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act...

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Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods

Raaga Associates Pvt Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh)

Raaga Associates Pvt Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) The appellant has entered into contact with Syntech (HK) Technology Ltd. Hongkong (STLH) in order to short list states for launching Gionee mobile phones and make arrangement for advertisement for this. Further, the appellant undertook to set up STLH office in Ind...

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