CESTAT Hyderabad

Palm oil fruit is a fruit and entitled for GTA Exemption

M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the classification of...

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No provision under law to refund Service Tax

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) Refund jurisdiction of the Officers of Central Excise and Service Tax emanates from Section 12E and Section 11B of Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The powers of the first appellate authority to decide appeals or such decisions emanates [&...

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Debit Note Is An Eligible Document For Availment of Cenvat Credit

Hindustan Petroleum Corporation Limited Vs CCT (CESTAT Hyderabad)

Debit note, even though not specifically indicated in rule 9(1), is an eligible document for availing CENVAT credit since the same is allowed by higher courts.CENVAT credit cannot be disallowed simply due to the reason that the service tax amount is mentioned with pen and is not pre-printed....

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Service tax not payable on amount received towards mobilization advance of contract from Indian Navy

Hindustan Shipyard Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

Hindustan Shipyard Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) As far as the amounts received by the appellant from the Indian Navy for the purpose of upgrading their facilities at the shipyard are concerned, they are not linked to the present contract and hence can only be termed mobilization advances not linked to any [&he...

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CESTAT upheld Order sanctioning refund after rectifying clerical mistakes in shipping bills

Commissioner of Central Excise, Customs & Service Tax Vs M/s Mideast Integrated Steels Ltd. (CESTAT Hyderabad)

Order sanctioning refund by the first appellate authority (FAA) was upheld after rectifying the clerical/ arithmetical mistakes in the shipping bills....

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Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad)

Certification service by a Chartered Accountant was not included in the 11 services enlisted in Notification No. 59/98 (supra) which were taxable. And hence, the certification service being not included in the 11 services so mentioned was clearly exempt in terms of the said notification till 28.02.2006....

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Reverse Cenvat credit on bottles procured from sister units & sold in market: CESTAT

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) The facts of the case in dispute are that the appellant availed on common input services and goods and obtained to the services reversed under Rule 6(3A). The only questions to be decided are a) whether the value of the goods […]...

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Bringing workers to factory from homes cannot be treated as input service

Andhra Organics Ltd Vs CCT (CESTAT Hyderabad)

Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other welfare measures for the workers or their families have no nexus with the manufacture of the final products, alth...

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Loading or Unloading of Goods for Movement out of factory or into factory amounts to Cargo Handling Service

M/s MBA & Company Vs Commissioner of Customs (CESTAT Hyderabad)

If the goods are moved out of the factory or into the factory they meet the definition of cargo and the activities of handling it is cargo handling service. ...

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Input credit eligible on welding electrodes used in repair and maintenance of factory machinery

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad)

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad) It is not in dispute that the welding electrodes are used for repair and maintenance of capital goods within the factory of manufacturer and these capital goods are used for manufacture of the final product although the relationship is remote and not direct. So by no stretch of imagin...

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