CESTAT Kolkata

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....

Read More

‘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...

Read More

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...

Read More

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....

Read More

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....

Read More

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...

Read More

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...

Read More

Compensation/ liquidated damage cannot be treated as service to levy Service Tax

Amit Metaliks Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Kolkata)

Show Cause Notice mentions the leviablity of Service tax on the amount received towards the compensation for non supply of the agreed quantity of manganese ore under Section 64E(e) of Finance Act which is even otherwise is purely the transaction sale of the iron ore to the Appellant by M/s Amit Mines. Thus, the compensation amount is towa...

Read More

Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit

Hitachi K. K. Manufacturing Co. Vs Commissioner of Central Excise (CESTAT Kolkata)

Value of goods obtained on job-work basis cannot be included into turnover of appellants. By excluding this value items manufactured by appellants comes below limit prescribed for S.S.I. Exemption....

Read More

Section 35F do not bar Pre-Deposit out of CENVAT Credit Account

M/s.Manaksia Ltd. Vs Commissioner of Central Excise, Haldia (CESTAT Kolkata)

In view of the above observations, the view taken by the First Appellate Authority, that deposit under Section 35F (i) cannot be made from CENVAT Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilisation as per Rule 3(4) of the CENVAT Credit Rules, 2004. Accordingly, appeal filed ...

Read More

Browse All Categories

CA, CS, CMA (4,802)
Company Law (6,150)
Custom Duty (7,793)
DGFT (4,244)
Excise Duty (4,368)
Fema / RBI (4,242)
Finance (4,447)
Income Tax (33,451)
SEBI (3,521)
Service Tax (3,564)