CESTAT Hyderabad

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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Tribunal cannot Question validity of Act, Rules, Regulations & Notifications

CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad)

CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad) As a creation of law, the Tribunal cannot go beyond the law itself. The validity of the Act, Rules, Regulations and Notifications cannot be questioned or modified by the Tribunal. Only the High Courts and Supreme Court which examine the constitutionality of the laws can...

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Architect services eligible for input service credit

Mentor Graphics India Pvt Ltd Vs Commissioner Of Service Tax (CESTAT Hyderabad)

Services being architect services does not fall under exclusion to the definition of input service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract. ...

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ICRISAT Eligible for Excise Duty refund on petroleum products procured by them

Commissioner of Central Tax Vs ICRISAT (CESTAT Hyderabad)

On perusal of records, it transpires that the issue is regarding refund of Central Excise duty paid on various petroleum products which are consumed by the respondent whether it can be refunded or otherwise....

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Tribunal cannot modify Limitation laid down in Statute or Notification for Claiming Refund

M/s MMTC Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)

The appellant is registered with Service Tax Department for rendering Business Auxiliary Services. They filed a refund claim of service tax paid on various services provided by their service providers for export of Indian milling wheat during the months of October, 2012 to December, 2012 in terms of Notification No. 41/2012- ST dated 29....

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Burden of proving unjust enrichment is on Revenue

Balaji Pressure Vessels Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

It was held that when the assessee has provided the required documents for justifying that the incidence of tax has not been passed on, it is for the department to show by adducing some material that the incidence of tax has been passed on....

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