CESTAT Delhi

IIPM liable to pay service tax on courses conducted by it

C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi)

Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax....

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No Service Tax liability on facility of selling CNG through Outlets of IGL by HP

M/s. Hindustan Petroleum Corporation Ltd. Vs. CCE (CESTAT Delhi)

A division bench of New Delhi CESTAT including Justice (Dr.) Satish Chandra, President and B. Ravichandran, Member (Technical) has said that amount received by Hindustan Petroleum Co. for giving facility of selling CNG through their Outlets is not subject to Service Tax. ...

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No Service tax on Consideration received for sale of Developmental Rights

CCE Vs. M/s Shri Banke Bihari Ispat Pvt. Ltd. (CESTAT Delhi)

Consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real estates agents services....

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No excise duty on fatty acids, Wax & gum emerging during manufacture of refined vegetable oil

M/s Ricela Health Foods Ltd. Vs CCE (CESTAT Delhi)

The Central Excise Division Bench of the Tribunal while considering the appeals Nos. 653/2012 and 3585/2012 filed by M/s Ricela Health Foods Ltd. and M/s J.V.L. Agro Industrial Ltd., noticing conflicting judgments of two coordinate benches on the same dispute...

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Disposable Bed Pads / Bed Sheets not classifiable as Baby & Clinical Diapers

M/s Keshwanand Chemicals (P) Ltd. Vs CCE Indore (CESTAT Delhi)

Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby's bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall und...

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Food Preparations made in kitchen of Restaurant are Excisable Goods

M/s Bharat Hotel Limited Vs CCE (CESTAT Delhi)

The appellant is aggrieved by the order dated 16/08/2017 of Commissioner (Appeals), Central Excise, New Delhi. The appellant is managing hotels and restaurants. They were providing rooms for rent and also various food items, cakes, pastries, cookies, confectionary to the customers in their restaurants....

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SSI Exemption: Values of Clearance of Goods manufactured from Single Common Factory premises by two Firms can be clubbed

M/s Electro Industrial Sales Corporation Vs. CCE (CESTAT Delhi)

Aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well a...

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SSI exemption benefit cannot be denied on use of assigned brand name

M/s. Kusum Industries Shri Mithlesh Mathur Vs Commissioner of Central Excise & ST (CESTAT Delhi)

As the appellant is using the brand name of another person but it was by way of assignment deed. In that circumstances, the appellant is not using the brand name of another person but they are using their own brand name as assigned to them. In that circumstance, benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003 cannot ...

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Family Name use not amounts to use of Brand Name of 3rd Parties

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi)

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued […]...

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Clandestine removal cannot be proved by mere weighment slips or inculpatory statement of Director

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi)

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi) Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also [...

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