CESTAT Chennai

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...

Read More

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...

Read More

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....

Read More

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...

Read More

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...

Read More

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...

Read More

Delay in Service Tax payment due to Financial Crunch- CESTAT deletes Penalty

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai)

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) We find that during the personal hearing on 12.2011, the appellants had submitted that delay in payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid the interest […]...

Read More

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....

Read More

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 […]...

Read More

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...

Read More

Browse All Categories

CA, CS, CMA (4,086)
Company Law (4,558)
Custom Duty (7,245)
DGFT (3,891)
Excise Duty (4,187)
Fema / RBI (3,654)
Finance (3,857)
Income Tax (29,447)
SEBI (3,087)
Service Tax (3,442)