CESTAT Delhi

Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’

M/s Rajasthan State Warehousing Cotp Vs CCE (CESTAT Delhi)

As per clause (zr) of section 65(105), service tax is leviable on any service provided to any person, by a cargo handling agency in relation to cargo handling service. The argument of the Appellant is that they could never understand that they were a cargo handling agency because they are in the business of warehousing of goods for which ...

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Canvat Credit – Valuation of goods transferred by manufacturer to its sister concerns without any invoice

National Engg. Ind. Ltd. Vs. CCE (CESTAT Delhi)

The Explanation given by the CBEC vide its Circular No. 643/34/2002-CX dated 1-7-2002 cannot apply in the cases where the transaction value of the concerned goods is available on record; to ignore such value on the record and to take resort to the explanation given by the CBEC would virtually amount to defeat the mandate of Rule 3(4) whic...

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Cenvat credit – Conditions for availing benefit under Notification No. 8/2003-CE dated 1-3-2003

Cure Quick Remedies Pvt. Ltd. Vs. CCE (CESTAT Delhi)

Cenvat credit : Manufacturers are not debarred from availing benefit under Notification No. 8/2003-CE dated 1-3-2003 in relation to goods other than goods which are excluded from benefit of said notification while simultaneously seeking to avail benefit of Cenvat credit or Modvat credit in relation to such excluded goods provided they are...

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Cenvat Credit – To avail credit lawfully, raw material, on which same is sought to be availed, must be utilized in manufacture of final dutiable product and credit earned thereon should also be utilized for payment of duty on final product

Ranbaxy Laboratories Ltd. Vs. Commissioner of Central Excise (CESTAT Delhi)

Till and until both the credit earned and the product on which the credit is earned are lawfully utilized, it cannot be said that the credit has been lawfully and completely utilized; of course, the utilization of credit and utilization of input may not necessarily be in relation to one and the same final product; it can be in relation to...

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Execution of erection, installation and commissioning of power lines from one point to another point – Prima facie service tax is leviable only from 16.6.2005

M/s J K & Company Vs CST (CESTAT Delhi)

We have carefully considered the submissions from both the sides and, prima facie, we hold that the liability to tax shall arise only from 16.6.2005 consequent upon amendment enlarging the scope of the impugned services. The decision relied upon by the learned Consultant is in support of the case of the applicant. In view of the above, w...

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GTA Service – Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration

CCE Vs M/s Kashi Vishwanath & Sons (CESTAT Delhi)

We find that the issue is no more res-integra and stands settled by various decisions of the Tribunal. One such reference can be made to the Tribunal decision in the case of Sri Venkata Balaji Jute (P) Ltd Vs CCED Vishkhapatnam reported in 2010 (19) STR 403 wherein by following the Tribunal decision in the case of Commissioner of Central...

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Refund rejected on the ground that original TR-6 challan not enclosed with claim, can be allowed on submission on the same

M/s Kafila Forge LTD. Vs CCE (CESTAT Delhi)

The only ground on which the refund claim has been rejected is that the original copy of TR-6 challan was not produced. Since according to the appellant, the original copy is now available with them, the appellant are directed to produce the same before the original Adjudicating Authority. The impugned order is, therefore, set aside and t...

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Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’

M/s Jetlite (India) Limited Vs CCE (CESTAT Delhi)

Display of logo for promoting a brand not taxable under Business Auxiliary Services but Promotion of Brand of Goods, services, events, business entity, etc. w.e.f. 01.07.2010....

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Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service

Agrawal Colour Advance Photo System Vs CCE (CESTAT Delhi)

Section 67 of the Finance Act, providing for levy of service tax on the gross amount charged by the service provider for the service provided plus/minus the inclusions/exclusions as mentioned in Explanation 1 to this section, satisfy the test for correctness of the measure prescribed by Supreme Court in the case of UOI v. Bombay Tyre Inte...

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Promotion of real estate venture by Airlines in air is taxable as Business Auxiliary Service

Jetlite (India) Ltd. Vs CCE (CESTAT Delhi)

The appellant came up in appeal against Order-in-Original dated 27.7.2009 passed by learned Commissioner relating to the period July 2003 to January 2007, giving rise to following consequences...

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