CESTAT Delhi

Service Tax not leviable on Participation in promotion of brand name under BAS

Narmada Drinks Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Delhi)

Narmada Drinks Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Delhi) It is well known that the bottlers receive concentrate from the brand owners such as M/s Coca Cola, manufacture aerated products there from and sell the same. Para 6.2 of the relevant show cause notice alleges that the amounts have been received from the brand […]...

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No Service Tax under GTA Services on transportation of Cars by Car dealer to Customers

Rohan Motors Ltd Vs C.C.E (CESTAT Delhi)

The appeals are directed against the Order in Original No. 20/2013 dated 11.03.2013 as well as Order-in-Original No.66/2013 dated 07.11.2013. The appellant is a dealer of M/s. Maruti Udyog Ltd. (in short hereinafter called as “MUL”) in respect of the cars manufactured by MUL...

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CESTAT on inclusion of value of cotton and waste, for determining entitlement for DTA clearance

M/s Parasrampuria International Vs CCE Indore (CESTAT Delhi)

The SCN dated 01.12.2006 had also proposed demand of duty on the cotton waste which stands cleared by the appellant in the DTA. The SCN also proposed including the value of such cotton waste for re-determining the DTA entitlement. But the adjudicating authority dropped the demand of duty on cotton waste. Against such finding, Revenue is i...

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Mere Removal of MRP Stickers not amounts to Manufacture to impose excise duty

CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi)

CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi) Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration [&hell...

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Discount extended by broadcasters cannot be included for charging service tax

Bubna Advertisings Vs CST (CESTAT Delhi)

15% discount extended by the broadcasters cannot be included for the purpose of charging service tax under the category of advertising agency from the clients. ...

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Cenvat credit allowable on Transportation of Samples by Courier

M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi)

M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi) Courier services stand utilised by the appellant for sending the samples to their prospective buyers and for procuring orders from them. Ld. Advocate also explains that they are not charging their buyers for the said samples, though duty is being paid by them on the deemed […]...

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Cenvat Credit Rules can’t curtail Assessee’s entitlement to avail credit of inputs lying in stock as on the date of crossing the exemption limit

M/s Sanwariya Tiles Pvt. Ltd. Vs CEC&CGST (CESTAT Delhi)

In such a scenario, by adopting the principles of harmonious construction and interpretation of rule, I hold that the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules....

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Service tax not applicable on sale of statistical data

Ms Society of Indian Automobile Vs CST (CESTAT Delhi)

Ms Society of Indian Automobile Vs CST (CESTAT Delhi) So far as demand of service tax on sale of statistical data (statistical service subscription) is concerned we find that the appellant provide various kind of data pertaining to automobile industry after collecting the same from various sources. This data is available to members as wel...

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Right to avail Cenvat credit at the time of coming out of exemption scheme cannot be curtailed

M/s Sanwariya Tiles Pvt. Ltd Vs CEC&CGST (CESTAT Delhi)

By adopting the principles of harmonious construction and interpretation of rule, I hold that the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules....

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Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962

M/s Global Marine Agencies Vs CC (Prev.) (CESTAT Delhi)

The appellant has a Custom Broker Licence. The Commissioner of Customs, Jodhpur by issue of the impugned order, rejected the application dated 26.02.2015 filed for renewal of their Customs Broker Licence....

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