CESTAT Chandigarh

Refund allowable for service tax paid for extended period of limitation & interest thereon

Spray Engineering Devices Ltd Vs CCE & ST- Shimla (CESTAT Chandigarh)

Initially, the adjudicating authority rejected the refund claim holding that the appellant has not contested the service tax liability, therefore, the refund claim of service tax paid is not admissible....

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Cenvat Credit admissible on advertisement services

Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh)

Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh) In the case before High Court, the advertisement expenses were incurred by Coca Cola India and High Court had held that expenses towards advertisement services are part of the cost incurred for production of the finished product, and hence these services are to be treated as input [&h...

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Rule 6(3) of CCR, 2004 not applies to supply of dutiable good under SFIS Scheme

Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh)

Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh) It is a fact on record that the appellant is manufacturing DG sets and enclosures which are dutiable under Chapter 85 of CETA 1985. The appellant is also clearing goods to the buyers under SFIS Scheme duty free in terms of the […]...

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Cestat referred issue of ST reverses charge on salary of seconded employee’s to Larger Bench

M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax (CESTAT Chandigarh)

M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax (CESTAT Chandigarh) The issue involved in the present case is in respect of levy of service tax on the amounts paid as salary to expats under the taxable category of Manpower Supply Services. With effect from 01.07.2012, the law as introduced by the way […]...

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CESTAT warns Commissioner (A) of penal action for not respecting its decision

Park Nonwovens Pvt. Ltd. Vs CCE (CESTAT Chandigarh)

Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal....

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No Service Tax on Membership Fees paid by Member to Club/Association

Confederation of Indian Industry Vs Commissioner of C.E. & S.T (CESTAT Chandigarh)

The same issue has been dealt by the Honble Gujarat High Court in the case of Federation of Surat Textile Traders Association vs. UOI [2017 (52) STR 478 (Gujarat)] and in the case of Calcutta Club Limited (supra) wherein it has been held that the services provided by the assessee to its members is not liable to pay service tax....

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Interest allowable from date of deposit to date of refund: CESTAT

Riba Textiles Ltd. Vs Commissioner of CE & S (CESTAT Chandigarh)

It was held that Appellant is entitled to interest for the period  from the date of deposit (deposit made during investigation) to till date of refund and also amounts deposited by way of pre deposit at the time of filing of Appeals,  shall be entitled to interest for the period from the date of  deposit to till the date of refund. ...

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Service Tax not payable on Interest Charged as Upfront Fee

DLF Cyber City Developers Limited Vs CST (CESTAT Chandigarh)

DLF Cyber City Developers Limited Vs CST (CESTAT Chandigarh) The sole issue is to be decided by us is that the Offshore Upfront Fee paid by the respondent is an interest or a fee. We find that if it is an interest then service tax is not payable by the appellant in terms of the […]...

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Cenvat Credit not reversible in absence of Physical removal of capital goods

Vodafone Mobile Services Limited Vs CCE&ST (CESTAT Chandigarh)

Cenvat held that appellant is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially installed....

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Leasing of work-wear – Maintenance not means retention of effective control

Lindstrom Service India Private Limited Vs Commissioner of Central Excise & Serive Tax (CESTAT Chandigarh)

In the instant case, in terms of agreement work-wear rented out always remains within the exclusive possession of their clients and nobody else can use the those work-wear at the same time and hence effective control to lie with the user/ clients. The appellant, therefore, does not have control over the use of the work-wear. Thus the acti...

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May 2021