CESTAT Chandigarh

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

January 7, 2020 7578 Views 0 comment Print

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.

Service Tax not payable on Interest Charged as Upfront Fee

May 22, 2019 1686 Views 0 comment Print

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 […]

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

April 4, 2019 1146 Views 0 comment Print

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.

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

February 8, 2019 456 Views 0 comment Print

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 activity is not in the nature of service under the Finance Act in both during the period prior to negative list regime and thereafter.

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

November 2, 2018 1215 Views 0 comment Print

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.

Service Tax exemption to Electrical Contractor under mega exemption Notification?

August 31, 2018 16527 Views 1 comment Print

Arvindra Electricals Vs Commissioner of Central Excise & ST (CESTAT Chandigarh) Whether Electrical Contractor is exempt from service Tax under mega exemption Notification No. 25/2012-ST issued dated 20.06.2012. Yes, In the case of M/s. Arvindra Electricals Vs Commissioner of Central Excise & ST, Chandigarh it has been decided that services provided by by electrical contractor […]

Service Tax refund cannot be denied for claim of drawback

March 21, 2017 609 Views 0 comment Print

Mittal International Vs CCE (CESTAT Chandigarh) Refund claim was denied on the ground that the said goods have been exported and drawback is allowed on the export of goods. The case of the Revenue is that as the appellants have claimed drawback on export of the goods, therefore, they are not entitled for refund claim […]