CESTAT Delhi

Refund of Service Tax on to & fro fright charges allowed despite no bifurcation

Cap & Seal (Indore) (P) Ltd. Vs. CCE (CESTAT Delhi)

Rejection of refund claim filed under Notification No. 41/2007-S.T., dt. 6-10-2007, as amended is the subject matter of present dispute. The learned Commissioner (Appeals) vide the impugned order dated 6-8-2010 has denied the refund benefit on the ground that though, to and fro freight charges have been claimed by service provider, no sep...

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No Service Tax on Service provided by Club to its Members

M/s DLF Recreational Foundation Ltd. Vs CST, New Delhi (CESTAT Delhi)

There are no operative legislative provisions of the Act legitimising the levy and collection of service tax from the appellants, for providing Club or association service, in so far as these relate to any services provided to members of these appellants....

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10% additional needs to be paid for filing appeal before CESTAT: Larger Bench

CESTAT Delhi Larger Bench

Decision of the Division Bench of the Tribunal in the case of ASR Multimetals Pvt. Ltd. (supra) is correct and the appellant is required to deposit separately 10% of the amount of the duty confirmed/ penalty imposed, for preferring of appeal before the Tribunal against the order of Commissioner (Appeals)....

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EPF Organization Activities are not liable to Service Tax

M/s Employee Provident Fund Organization Vs CST (CESTAT Delhi)

These two appeals are against impugned orders, both dated 01/07/2010, passed by Commissioner of Service Tax, New Delhi. The appellant is an institution created by an Act of Parliament – The Employee’s Provident Fund and Miscellaneous Provision Act, 1952 (EPMF & MP Act)....

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No SSI Exemption on manufacturing own Goods with 3rd Party Brand

M/s Hindustan Machines Vs CCE (CESTAT Delhi)

In as much as the brand name owner M/s Hindustan Machines has been held to be entitled to the benefit of Notification, the other units using the said brand name would become entitled to the benefit of SSI exemption Notification as they are not hit by para 7 of the Notification....

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Department cannot insist to avail particular option under Rule 6

M/s Mahindra & Mahindra Limited Vs CCE, Jaipur – I (CESTAT Delhi)

They were availing Cenvat credit of education cess paid on the inputs used by them in the manufacture of tractors. The tractors manufactured by the appellants are exempted from payment of excise duty vide Notification No. 23/2004-CE dated 09/07/2004....

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Corroborative evidence should be correlated to prove clandestine clearance

Shri Avinash M Baliga & Others Vs Commissioner of Central Excise (CESTAT Delhi)

it was held that in order to prove clandestine removal of excisable goods, the department should take reasonable steps and provide correlated corroborative evidence to prove that the assessee has made cladenstine removal of goods....

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Department cannot reject certificate issued by competent authority

Dhar Cement Ltd. Vs C.C.E. (CESTAT Delhi)

It was held that the Department cannot reject the certificate issued by the competent authority. In case the certificate was obtained by mis-representation or not presenting full facts the only option left to the department is to approach the competent authority with all the evidences to modify/cancel the certificate issued already....

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Source of fund not relevant for proving unjust enrichment

Executive Engineer,Central Workshop Division, Chattisgarh State Electricity Board Vs C.C.E., Raipur (CESTAT Delhi)

It was held that the unjust enrichment can’t be proved by establishing the source of funds out of which the excise duty has been paid. Further it was held that in the case of State owned Undertakings which are funded, controlled and monitored by the State Government, the doctrine of unjust enrichment will not arise....

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CENVAT allowed on fabrication of capital goods – CESTAT

CCE & ST, Raipur Vs M/s. Mahamaya Steel Industries Ltd. (CESTAT Delhi)

It was held that CENVAT credit on various items used in the fabrication of capital goods can be availed. In the present case, the assessee provided sufficient evidence to prove the usage of different items in the installation of capital goods....

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