CESTAT Chennai

Service Tax cannot be levied on rent received for leasing fit outs

M/s. Khivraj Techpark Pvt. Ltd. Vs The Commissioner of Service Tax (CESTAT Chennai)

M/s. Khivraj Techpark Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) The issue that arises for consideration is whether the appellants are liable to pay service tax on the rent received for leasing the fit outs. Undisputedly, the appellants have entered into two different agreements for leasing the premises and leasing the fit ...

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No Service Tax on Transportation of effluents under GTA Services

Oil and Natural Gas Corporation Ltd.  Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the tax liability of Rs.1 1,24,258/- and the penalty imposed thereof cannot sustain and are set aside...

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Trust cannot be treated as NBFC to pay service tax on Banking & Financial Services

M/s. Mahasemam Trust Vs The Commissioner of Central Excise (CESTAT Chennai)

M/s. Mahasemam Trust Vs Commissioner of Central Excise (CESTAT Chennai) There is no dispute, that appellants are a Registered Charitable Trust. There is also no allegation that they have been approved to function as a bank or even as a non-banking institution by the R.B.I. This being so, they cannot be termed as a “Banking […]...

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Mere Hoarding Renting not amounts to ‘Advertising Agency Service’

Vasantham Outdoor Advertising Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Vasantham Outdoor Advertising Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) It is evident that the appellant was only renting out the hoardings which were either owned by them or leased to them, to various advertising agencies. There is no allegation that appellant had themselves made prepared displayed or exhibited any adv...

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Acid oil produced by conscious process of soap stock liable to excise duty

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) it is pertinent to note that the dispute in this appeal is not on the excisability or otherwise of the ‚Soap Stock‛. The nub of controversy is whether ‘Acid Oil’ and ‘Soap Sludge’ which are obtained by further conversion of such […]...

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Cenvat Credit eligible on ST paid on product liability insurance / Director Sitting Fees

M/s. Rane Brake Lining Ltd. Vs Commissioner of GST & Central Excise Puducherry (CESTAT Chennai)

M/s. Rane Brake Lining Ltd. Vs Commissioner of GST & Central Excise Puducherry (CESTAT Chennai) The first issue that arises for consideration is whether the appellant is eligible for credit of the service tax (ST) paid on product liability insurance. The department has denied the same on the ground that it is post-manufacturing activi...

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Excise Duty cannot be levied on Payments based on post-sales performance

M/s. Sail Refractory Co. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

M/s. Sail Refractory Co. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Bonus and penalty are post-sales provisions, therefore excise duty cannot be levied on such payments which are based on performance post-sales / clearance of the goods. Above issue is covered by the judgment in the case of Vishwakarma Refractories ...

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Cenvat Credit available on Courier charges for samples sent free of cost to prospective buyers

Raj Petro Specialities Pvt. Ltd Vs. Principal Commissioner of GST & Central Excise (CESTAT Chennai)

Brief facts are that the appellants are manufacturers of Transformer oil, Petroleum jelly and light liquid paraffin and are availing the facility of Cenvat credit on service tax paid on various input services. During the disputed period, they had availed credit of service tax paid on courier services for sending the samples of their produ...

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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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