CESTAT Chennai

Service Tax cannot be levied on incentive to encourage use of franking machines

M/s. Mail Related Services Vs Commissioner of Service Tax (CESTAT Chennai)

Coming to the controversy on rebate received from the postal department, it cannot be treated as a commission or an amount received for promoting the postal services. Such incentives are given by the postal authority to encourage use of franking machines, especially where the volumes are above a certain threshold level....

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Cenvat credit allowable on MS Steel items used for structural support

Thiru Arooran Sugars Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The issue involved in both these appeals being the same were heard together and disposed by this common order. The parties hereinafter referred to as assessee and department for the sake of convenience....

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Input Credit on Motor Repair Services cannot be denied to Insurance Company merely for bill in Vehicle Owner Name

M/s. United India Insurance Co. Ltd. Vs CCE & ST (CESTAT Chennai)

The present appeal challenges the OIO No. 104/2011 dated 31.03.2011. The appellant is providing services of „General Insurance business. The dispute covers the period 2004-05 to 2007-08. During the disputed period, the appellants availed Cenvat credit of the service tax paid on repairs and maintenance of the vehicles by the „Authori...

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Excise duty not payable on fatty acid / soap stock generated as bye-product during manufacture of refined palm oil

M/s. Sri Devi Oil Pvt. Ltd. Vs CCE (CESTAT Chennai)

Brief facts are that the appellants are manufacturers of Refined Palm Oil and are registered with the Central Excise Department. Show cause notice was issued alleging that they have cleared fatty acid or soap stock without payment of duty....

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No Service Tax on Commercial Construction Service by an Individual prior to 01.05.2006

Shri Bakthiyar Ahmed Vs CCE & ST (CESTAT Chennai)

The present appeal challenges the Order-in-Appeal No.8/2010 dated 24.02.2010. The demand covered the period 2004-05 to 2006-07. The appellant was engaged in providing Construction Service and Commercial or Industrial Construction service...

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No Penalty can be levied for delayed filing of E-Returns If Manual Returns filed within Time

M/s. Ravel Electronics Pvt. Ltd. Vs CCE (CESTAT Chennai)

It is the case of the appellant that it did file its monthly ER-1 returns manually, without any delay but the respondent without verifying the same has imposed the penalty only on the ground that the ER-1 return was filed electronically beyond the prescribed time limit....

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Service tax not payable on collection of Maintenance Charges on Actual basis as Reimbursement of expenses incurred

Shri G.Natarajan Vs Shri K. Veerabhadra Reddy (CESTAT Chennai)

Ld. Advocate submits that the amounts collected from the tenants / lessees would only be in the nature of collection of reimbursable expenses and the ratio laid down by the Hon’ble Apex Court in the case of UOI Vs Intercontinental Technocrafts Pvt. Ltd. - 2018 (10) GSTL 401 (SC) will apply....

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No service tax on services provided as secondary service providers for shipping lines

M/s. Indo Lloyd Freight Systems Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai)

M/s. Indo Lloyd Freight Systems Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) As regards Brokerage commission of paid for booking of the export cargo, it is seen that the agents of shipping lines normally book the export cargo. The appellants actually get brokerage or commission for getting orders for the export of cargo. [&he...

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SAD refund cannot be rejected for mere non-production of Original Documents

M/s. Wipro Ltd. Vs Commissioner of Customs (CESTAT Chennai)

The original authority rejected the refund claim on the ground that only photocopies of the Bills of Entry, TR6 challans and sales invoices were produced by the appellant. Thus, for want of production of original documents, refund claim was rejected, which was later upheld by Commissioner (Appeals). Hence this appeal....

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Software supplied Separately cannot be considered part of relevant Device for Excise Duty Levy

M/s. Siemens Ltd Vs. CCE & ST (CESTAT Chennai)

M/s. Siemens Ltd Vs. CCE & ST (CESTAT Chennai) Lower authorities have inter-mixed the embedded software with the customized software supplied latter for monitoring and data retrieval from the device. From the discussions above, it is clear that a devise should suffer Central Excise duty along with essential operating software which is...

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