CESTAT Chennai

Cinder is non-excisable commodity: CESTAT Chennai

Shri Nataraj Ceramics & Chemical Industries Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Cinder will continue to be a non-excisable commodity during the period of dispute, notwithstanding subsequent amendment to Section 2(d) ibid w.e.f. 10.05.2008....

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]...

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CESTAT on Service tax on construction related composite works contract services

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction servic...

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No Service Tax on transportation of effluents under ‘Goods Transport Agency’ Services

ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

ONGC 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 FULL TEXT OF THE C...

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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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