CESTAT Chennai

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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In-house corporate guarantee not liable to service tax

Sterlite Industries India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai has held that commission received/paid for issuance of corporate guarantee to associate/subsidiary companies is not exigible to service tax under Section 65(12)(a)(ix) of Finance Act, 1994. ...

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Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)

CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy....

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Declared value cannot be revised just because it is lower than in NIDB database

Sai Exports Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai has held that the difference in the declared value and the value in the NIDB database does not constitute in itself a 'reasonable doubt' needed to reject the transaction value under Rule 12 of Customs Valuation (Determination of Value of Imported Goods), 2007. It was held that simply because the value declared by the appell...

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Cenvat credit available on product liability insurance

Wheels India Ltd. Vs Commissioner of GST & Central Tax (CESTAT Chennai)

CESTAT Chennai has allowed Cenvat credit on product liability insurance availed by the manufacturer for covering the risk of manufacturing defect arising in finished products. The Tribunal for this purpose observed that the insurance was directly connected with manufacturing activity and was also an input service used in relation to manuf...

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No Service Tax on Value of Spare parts on which Sales Tax already been paid

M/s. Novotron Broadband (P) Ltd. Vs Commissioner of GST & ST (CESTAT Chennai)

M/s. Novotron Broadband (P) Ltd. Vs Commissioner of GST & ST (CESTAT Chennai) The issue is with regard to demand of differential service tax on the value obtained is including value of the materials used in rendering Repairs and Maintenance Service. In M/s. Safety Retreading Co. (P) Ltd., (supra) the said issue has been decided, [&hel...

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