CESTAT Hyderabad

No Service Tax on construction of residential complex prior to 01.06.2010

Manjeera Constructions Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

The issue under consideration is whether service tax will be levied on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex?...

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No ST on brokerage from overseas reinsurance even if amount received in Rupees

Bharat Re-insurance Brokers Pvt. Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Hyderabad)

The issue under consideration is whether the contention if the appellant is correct that they are not liable to pay service tax on brokerage received from overseas reinsurance on the ground that the service falls under the category of export of service?...

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Goods Manufactured for use by other Manufacturers cannot be subjected to Excise U/s. 4A

T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)

T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad) It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such product by itself is separately identifiable and is a distinct Marketable product. It cannot be said that the product manufactured by the appellant [...

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No Cenvat Credit denial for Clerical Error in mentioning Vehicle Number

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad)

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad) The issue in dispute is whether the appellant assessee is entitled to CENVAT Credit on the disputed eight invoices or otherwise. It is the case of the Revenue that no material was received by the appellant against these invoices...

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FOB price cannot be treated as cum duty price for export duty calculation

Sesa Goa Limited Vs Commissioner of Customs (CESTAT Hyderabad)

Transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty....

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Services rendered by appellant in J&K were exempted services

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) In view of the above, we find that this is a fit case to be remanded to the original authority to re-determine the amount of cenvat credit which needs to be disallowed, the interest thereon and the appropriate penalty as follows: (i) while computing the […]...

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Sale of goods affected after clearing from Customs was not a high sea sales

Commissioner of Customs Vs MMTC Limited (CESTAT Hyderabad)

The sale of goods was not a high sea sales which was affected after clearing from the Customs. Otherwise, NTPC, the buyer would have filed the Bill of Entry and cleared the goods. The mere fact that the bids for import were finalised by the respondent (MMTC) after approval of NTPC, would not change the nature of transaction....

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EOU entitled to Cenvat Credit Refund in respect of goods sold to SEZ units

Mylan Laboratories Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any other law. The Tribunal held that the appel...

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Customs: No penalty U/s. 112(a) on goods not liable for confiscation U/s. 111

Pathange & Co. Vs Commissioner of Customs (CESTAT Hyderabad)

The short point to be decided is whether the consignment MFD copiers imported prior to 05.06.2012 when the restriction was imposed upon them are liable to confiscation under section 111(d) for violation of Foreign Trade Policy....

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Notification No. 41/2007-ST not provides straightaway exemption

Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) Exemption notification No. 41/2007-ST, we find that this notification exempts services which are used for export of goods. The words used are NOT “used in relation to export of goods”. In this case, GTA services were availed for t...

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