CESTAT Kolkata

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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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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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...

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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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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....

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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 ...

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Canteen, House keeping & cleaning service- CENVAT credit allowed

M/S. Tata Steel Ltd. Vs. Commissioner Of Central Excise & Service Tax, Jamshedur (Cestat Kolkata)

CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when same was situated within licensed factory premises of Assessee....

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Every audit objection doesn’t lead to invocation of extended period and levy of penalty

LANDIS + GYR LTD. V. Commissioner of Central Excise (Kolkata – CESTAT)

The Hon’ble CESTAT held that every shortcoming noticed during Audit cannot be held as due to mala fide intention on part of Assessee so as to invoke extended period of limitation and levy the penalty. ...

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Intent to evade payment duty is a sina qua non for invoking penal provision u/s. 11AC

M/s. Landis + Gyr Ltd. Vs CCE-KOL-V (CESTAT Kolkata)

Undisputedly the appellant had received input services viz. GTA and Business Auxiliary Service and used the same in or in relation to the manufacture and trading of Electric Meters. It is also not in dispute that credit of Rs. 3,41,397/- availed by the appellant on the said input services were not exclusively used in or in relation to the...

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Rule 3(5) of Cenvat Credit Rules not applicable to credit availed on input services

Seven Star Steels Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata)

Appellants had procured iron ores during the period April 2007 to March, 2009, which were used in the manufacture of their final product, namely, sponge iron. In bringing the said iron ores, which were used as input, the appellants had paid service tax on GTA services. Consequently, they had availed cenvat credit on the amount of service ...

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June 2021