CESTAT Kolkata

CBEC Letter cannot enlarge scope of exemption notifications

Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata)

Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxation lies with the […]...

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CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)

Tata Steel Ltd. Vs CCEx. & S.Tax (CESTAT Kolkata)

The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?...

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Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods

Hindalco Industries Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Kolkata)

The issue under consideration is whether assessee is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods?...

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Transportation of iron ore from mines site to appellant’s crusher plant not falls under GTA service

East India Minerals Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Activity of transportation of iron ore lumps from the mines site to the appellant’s crusher plant does not constitute GTA service in terms of Sec.65(105)(zzp) read with Sec.65(50b) of the Finance Act, 1994....

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‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bhara...

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TFM cannot be the determinative factor for classification of Soap

Hindustan Unilever Ltd. Vs Commissioner of Central Ex. (CESTAT Kolkata)

Hindustan Unilever Ltd. Vs Commissioner of Central Ex. (CESTAT Kolkata) It is clear that the Revenue has suddenly taken upon itself the understanding that the Drugs & Cosmetics Act has distinguished the ‘toilet soaps’ that the content of 60% TFM and above alone are soaps and less than 60% are bath preparations which is totally [&h...

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Even if excise duty was legally not payable, credit cannot be denied

Jai Balaji Industries Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

Credit cannot be denied in the hands of the recipient even if the duty was legally not payable by the supplier or that higher amount of duty has been paid by the supplier against whom the department has initiated proceedings....

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Cenvat credit on inputs used in excess of what prescribed when available

Bhawani Press Metal & Body Building Pvt. Ltd. Vs CCEx. (CESTAT Kolkata)

Observing that actual consumption of material could vary from bill of material supplied along with designs and drawings by the principal, CESTAT  Kolkata has set aside  demand  of  Cenvat   credit on alleged excess inputs....

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STTG certificate issued by Railways -Service Tax Refund can be claimed

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata)

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) Vide Notification No. 26/2014-C.E. (N.T.), dated 27-8-2014 – In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (f), the following clause shall be inserted, namely “(fa) a Service Tax Certificate for Transportat...

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Transportation of goods cannot be taxed under Cargo Handling Service

S. K. Mineral Handling Private Limited Vs Commissioner, Central Excise, Customs & Service Tax (CESTAT Kolkata)

S. K. Mineral Handling Private Limited Vs Commissioner, Central Excise, Customs & Service Tax (CESTAT Kolkata) In this case contract is essentially for the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot be taxed under the category of Cargo Ha...

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