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CESTAT Chandigarh

CESTAT Orders Reconsideration on Merits as Commissioner (Appeals) Incorrectly Rejected Appeal

September 29, 2023 585 Views 0 comment Print

In Gidderbaha vs. Commissioner of CGST & Central Excise Ludhiana case, CESTAT orders reconsideration on merits due to improper rejection based on pre-deposit compliance.

PCA not liable to pay service tax under the heading “Club or Association Service”

September 29, 2023 648 Views 0 comment Print

In absence of evidence and PCA’s registration under Society Registration Act, tribunal found that PCA was not liable to pay service tax under Club or Association Service.

CENVAT Credit for Input Services used in Manufacturing & Sale of Final Products Cannot Be Denied

September 29, 2023 801 Views 0 comment Print

CESTAT Chandigarh held that in view of the wider scope given in the definition under Section 2(l) of CENVAT Credit Rules, 2004, cenvat credit of all the Input Services used in or in relation to the manufacture and sale of final products or in relation to the business activity cannot be denied.

Service Tax Threshold Limit Calculation Excludes Exempt Consideration: CESTAT

September 22, 2023 3726 Views 0 comment Print

In the case of Gurjant Singh Beant Singh vs. Commissioner of Central Excise, CESTAT Chandigarh clarifies service tax threshold calculation and classification issues.

Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit

September 20, 2023 1050 Views 0 comment Print

CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.

Mens Rea Necessary for Penalty under Central Excise Rules: CESTAT

September 20, 2023 726 Views 0 comment Print

CESTAT Chandigarh rules on penalty in CCE-Jammu Vs. Khyber Industries (P) Ltd. Detailed analysis of mens rea requirement under Rule 25 of Central Excise Rules.

CESTAT allows Cenvat Credit for Sari Guard & Mirror Assembly cleared with motor cycle

September 19, 2023 264 Views 0 comment Print

Explore CESTAT Chandigarh order allowing Cenvat Credit for Sari Guard and Mirror Assembly in case of Hero Motorcorp Ltd. vs. Commissioner of Central Excise.

Availment of Cenvat Credit and refund thereof doesn’t require registration of premises

September 18, 2023 1152 Views 0 comment Print

CESTAT Chandigarh held that the registration of the premises is not a pre-condition for availment of cenvat credit and thereof consequently the refund.

Unsubstantiated Allegation of Clandestine Scrap Removal: CESTAT sets aside SCN 

September 16, 2023 411 Views 0 comment Print

Analyzing the landmark CESTAT Chandigarh case where Ludhiana Steel Rolling Mills successfully appealed against a Central Excise demand for Rs. 82,20,602. Find out why the Court sided with the appellant.

No Service Tax on Recharge Coupon/Mobile Connection Handling commission from BSNL

September 15, 2023 2361 Views 0 comment Print

Analysis of CESTAT Chandigarh’s ruling in S. R. Medical Agencies vs. Commissioner of Central Excise regarding service tax on BSNL commission. Learn about the implications.

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