CESTAT Chennai

No Service Tax on Loan Foreclosure charges collected by banks & NBFCs- CESTAT Larger Bench

Commissioner of Service Tax Vs Repco Home Finance Ltd. (CESTAT Chennai)

Foreclosure charges collected by the banks and non banking financial companies on premature termination of loans are not leviable to service tax under 'banking and other financial services' as defined under section 65 (12) of the Finance Act...

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No Service on Transfer of goods by hiring vessel

Universal Dredging and Reclamation Corporation Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Chennai)

The issue under consideration is whether the transfer of goods is by way of hiring the charter vessel is taxable under  Service Tax as declared service?...

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In absence of ‘intent to conceal’ cannot be construed as smuggled: CESTAT

Ahamed Gani Natchiar Vs Commissioner of Customs (CESTAT Chennai)

CESTAT directs Customs Authorities to return confiscated gold to Foreign National- lack of evidence and flimsy investigation by the authorities. Held that in the absence of 'intent to conceal' cannot be construed as smuggled....

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CESTAT on Refund of CVD & SAD – Paid to regularize import under Advance Authorization

Servo Packaging Ltd. Vs. Commissioner of GST & CE, Puducherry (CESTAT Chennai)

In this case, the Hon’ble Tribunal decided in favour of the Appellant with respect to availability of the Cenvat Credit. Once it is admitted fact that the Appellant was eligible to avail Cenvat Credit of the duties i.e., CVD and SAD, the Appellant is eligible to claim refund of the said Cenvat Credit in terms of Section 142(6) of the CG...

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No Service Tax on recovering back of Cheque dishonor charges

TVS Finances and Services Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The appellant is providing financial services and gives loans. For recovery of loans, the appellant collects post-dated cheques. There are instances when post-dated cheques after being presented to bank get dishonoured. The bank collects charges for dishonouring of the cheques. Such charges are recovered by the appellant from their client...

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Profit from mere sale & purchase of cargo space is not taxable as Business Support Service

Nilja Shipping Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The facts of the case are that appellants are engaged in the business as freight forwarders and provide worldwide containerised and conventional cargo transportation and logistics services. During audit of accounts, it was noticed that besides collecting various charges, such as documentation charges, examination charges, freight charges,...

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BCD on CCTV Cameras leviable at 15% and not at Nil rate

Compuage Infocom Limited Vs Principal Commissioner of Customs (CESTAT Chennai)

The appellant filed a Bill-of-Entry No. 6280158 dated 07.05.2018 for the clearance of ‘Closed Circuit Television (CCTV) Cameras’ and since the goods were of Korean origin, the appellant, under the self-assessment scheme, assessed the same at ‘Nil’ rate of Basic Customs Duty (BCD) in terms of Notification No. 152/2009-Cus. (Sl. No....

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‘Nimbooz’ cannot be classified as ‘Lemonade’ : CESTAT Chennai

Ms. Pepsico India Holdings Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand 'Nimbooz' from March 2009 onwards. The issue under consideration is classification of 'Nimbooz'....

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Refund of input Cenvat credit cannot be denied for mere non-registration of premises

MSYS Tech India Private Limited Vs Commissioner of GST & CE (Appeals-II) (CESTAT Chennai)

High Court of Judicature at Madras has held that the refund of input Cenvat credit cannot be denied just because premises was unregistered, in the case of Commissioner of GST & Central Excise, Chennai Vs. BNP Paribas Sundaram Global Securities, in CMA No. 57 of 2018 dated 18.01.2018. Therefore, the denial of refund for the reasons of a p...

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Unit in Free Trade Warehousing zone exempt from service tax on export

M/s Broekman Logistics India) Pvt Ltd. Vs Commissioner of GST & CE  (CESTAT Chennai)

M/s Broekman Logistics India) Pvt Ltd. Vs Commissioner of GST & CE  (CESTAT Chennai) Appellant is authorized to carry out the operations by setting up a unit in the FTWZ zone. They have been rendering Storage and Warehousing services predominantly to foreign customers. On the charges collected for services rendered to Indian customer...

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