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CESTAT Hyderabad

CENVAT on invoices raised by dealers/ distributors available as service tax paid by them not disputed

July 13, 2023 579 Views 0 comment Print

CESTAT Hyderabad held that the Appellant is eligible to take the cenvat credit on the invoices raised by various car dealers, distributors for the services provided by them as payment of service tax by such dealers/ distributors not disputed.

Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS

July 12, 2023 1842 Views 0 comment Print

CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS).

CENVAT credit on warranty services eligible as such service are in relation to manufacture

July 9, 2023 453 Views 0 comment Print

CESTAT Hyderabad held that the services provided to fulfil warranty obligation would be eligible as input services being a service in relation to manufacture. Further, also the warranty charges were included in the assessable value of goods sold to the customers.

Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

July 4, 2023 987 Views 0 comment Print

In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.

Input Service Distributor procedure not to be followed in absence of head office-branch office relation

July 1, 2023 735 Views 0 comment Print

Held that the Hyderabad office is not required to act as an input service distributor (ISD) as there is no head office-branch office basis relation between the Hyderabad office and other offices. Accordingly procedure under Rule 4A of the Services Tax Rules, 1994 not required to be followed.

EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only

June 18, 2023 489 Views 0 comment Print

CESTAT Hyderabad held that when EOU procures inputs by availing benefit of notification no. 52/2003-CUS, while clearing such inputs to DTA, EOU is required to pay duty only by way of cash.

Customs Broker Accountable for Employee’s Misrepresentation: CESTAT

June 15, 2023 714 Views 0 comment Print

CESTAT Hyderabad in Shakelly Venkat Chand Vs Commissioner of Customs, asserts Customs Broker’s accountability for their employee’s act of misrepresentation before Customs Authorities.

Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment

June 9, 2023 1035 Views 0 comment Print

CESTAT Hyderabad held that all the evidence leads to the conclusion that duty element is treated as an expenditure and not as receivables. Accordingly, as the duty incidence is passed on and therefore hit by doctrine of unjust enrichment.

CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions

May 3, 2023 804 Views 0 comment Print

Tribunal has come to a conclusion that no explicit findings have been given by the other Adjudicating Authority to the effect that the present Appellant has abetted in contravening any provisions of Customs Act.

No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax

April 17, 2023 1107 Views 0 comment Print

Lupin Limited Vs Commissioner of Central Tax & Customs (Appeal) (CESTAT Hyderabad) HC held that the appellant have rightly taken credit in view of Rule 2(l) of CCR which entitles a manufacturer to claim Cenvat credit on input services utilise in manufacture of dutiable taxable goods. HC  further hold that there is no bar in […]

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