CESTAT Kolkata

Fruit pulp or fruit juice based drinks classifiable under CTH 22029920

Commissioner of Customs (Prev.) Vs Anutham Exim Private Limited (CESTAT Kolkata)

The goods imported by assessee, such as, Big Cola, Big Orange Cola, Big Lemon etc., which they described as 'carbonated beverage with fruit juice' were neither carbonated beverage alone nor fruit juice alone gave the essential character of the products in question; both contribute to its essential character. The issue could not be resolve...

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Service rendered by Tata Sons under BEBP agreement eligible as ‘input service ‘for Tata Steel

Tata Steel Limited Vs Commissioner of Central Excise & Service Tax, Jamshedpur (CESTAT Kolkata)

Service rendered by Tata Sons Ltd. under BEBP agreement  between Tata Steel Ltd. and Tata Sons Ltd. was eligible as 'input service' for TSL and the service tax paid was available as cenvat credit to TSL under the Cenvat Credit Rules, 2004....

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No service tax on consignment agency services under clearing & forwarding agent service

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Conclusion: Assessee adid not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the consignment agency agreement and also, assessee had cleared the converted goo...

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Mere audit objection cannot be sole ground for holding clandestine manufacture & removal

BST Infratech Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)

BST Infratech Limited Vs Commissioner of CGST & Excise, Bolpur Commissionerate (CESTAT Kolkata) We find that no physical verification of input consumption qua finished goods manufactured thereto was carried out by the department. The duty has been demanded on the basis of audit objection without causing any investigation. It is our co...

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CESTAT allowed Interest on service Tax amount already deposited to ‘Sourav Ganguly’

Sourav Ganguly Vs Commissioner of Service Tax (CESTAT Kolkata)

Sourav Ganguly Vs Commissioner of Service Tax (CESTAT Kolkata) It transpires from the records that after the passing of the order dated November 12, 2012 by the Commissioner, the appellant deposited the confirmed demand of Rs. 1,51,66,500/- on February 26, 2014 and subsequently also deposited an amount of Rs. 50 lacs on March 21/26, 2014 ...

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No Service Tax on Remuneration to Director in employment of the company

Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata)

Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata) In the instant case, the only dispute herein is for payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors, which is a fact on record. Section 2(94) of Companies Act, 2013, duly defines ‘whole-time [&helli...

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Cenvat credit eligible on outward transportation from factory gate to customer’s place

Commr. of Central Excise Vs Anmol Biscuits Ltd. (CESTAT Kolkata)

Commr. of Central Excise Vs Anmol Biscuits Ltd. (CESTAT Kolkata) Hon’ble Supreme Court in the case of CCEx.,Belgaum Vs. Vasavadatta Cements Ltd. : 2018 (11) GSTL 3 (SC) held that that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a […]...

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Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently

Mould Equipment Limited Vs Commissioner of CGST & CX, Howrah Commissionerate (CESTAT Kolkata)

ST – Where Cenvat credit wrongly taken is subsequently reversed, it is tantamount to non-availment of credit – Rule 6(3) of Cenvat Credit Rules (CCR)is inapplicable in such circumstances: CESTAT Kolkata...

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Charter hire of work over Rigs cannot be classified as ‘repair or maintenance service’ for Service Tax

Dewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

Dewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) We find that the learned Commissioner, in page No. 7 & 8 of the impugned order, after having noted that aforesaid scope of work, has hurriedly concluded that the work is nothing but maintenance and repair of workover oil wells...

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Cenvat Credit Can’t be Denied for Export of Exempted goods Outside India

Eastern Chemofarb Limited (DTA Unit) Vs Commissioner of Central Excise (CESTAT Kolkata)

The issue under consideration is whether the lower authority is correct in stating that the appellant is not entitled to avail credit of duty paid on inputs used in the manufacture of exempted goods since they have cleared the said exempted goods for export outside India?...

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