CESTAT Chennai

Cenvat credit admissible on legal consultancy services: CESTAT

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.)  CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held that “6. As regards Consultancy Servic...

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CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in the SCN. It […]...

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No service tax on amount received from BCCI towards prize money

CCE & ST Vs L. Balaji (CESTAT Chennai)

CCE & ST Vs L. Balaji (CESTAT Chennai) Conclusion: Cricket players were not liable to pay service tax on the amount received from the franchise as the money was not given by the franchise, rather it was the money received from BCCI directly for winning and not towards any services. Held: Revenue proceeded against the […]...

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Service Tax on commission received by distributors from DTH Operators

M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai)

M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai) Once the service tax has been paid on the M.R.P no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held […]...

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ITC available for tax paid on insurance policies taken under statutory mandate

M/s. Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)  The issue is as to whether the appellants are eligible for the credit availed on insurance services. The definition of input service with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for person...

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No Service Tax on Site Formation & Clearance Services provided as Self-Service before Sale of Land

Hallmark Infrastructure Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Hallmark Infrastructure Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) During the adjudication proceedings appellants have contended that the said activities were undertaken before sale of land took place, hence the service was a self-service and there is no service provider and service recipient relationship and t...

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Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai)

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s....

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CESTAT upheld Disallowance of credit on rent-a-cab service to Wipro

Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai)

Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai) The appellant is aggrieved by the disallowance of credit on rent-a-cab service. 2. On behalf of the appellant, Shri R. Rajesh, Head – Taxation of the appellant-company appeared and argued the matter. He submitted that the appellant is engaged in...

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Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs The Commissioner GST & CCE (CESTAT Chennai)

The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the refund claim on 27.06.2017...

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Mere variation in description of Goods in Dealers’ Invoice and Inward Notes not sufficient to suspect Fraudulent Credit

M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai)

M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai) The very variation in the description of the goods in the dealers’ invoice, as well as the material inward notes, cannot be a ground for alleging that the appellant has availed fraudulent credit. There is no allegation with respect to the [&hell...

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