CESTAT Kolkata

Abatement available on GTA service even if consignment note not mentions about non-availment of credit

Eastern Coalfields Ltd. Vs Commissioner of Central Excise & Service Tax, Bolpur (CESTAT Kolkatta)

In absence of any particular format prescribed under the respective notifications, the department insisting for declaration on each consignment note for allowing the abatement under the said Notifications is un-sustainable in law. In these circumstances the declarations filed by the Goods Transport Agencies (GTA) in their letter-heads or ...

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Principle of doctrine of unjust enrichment not applies to refund of ‘deposit of duty’

Commissioner of Central Excise, Kolkata-VII Vs Krypton Industries (CESTAT Kolkata)

Undisputedly the respondent deposited the amount at the investigation stage and the proceeding initiated against them were dropped by ld. Commissioner (Appeals) vide his order dated 9-2-2011. It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of dut...

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Cenvat credit cannot be denied on ground that supplier had paid excess duty

Commissioner of Central Excise, Kolkata-III Vs Kitchen Appliances India Ltd. (CESTAT Kolkata)

Hon'ble Supreme Court in the case of Sarvesh Refractories (P.) Ltd. v. CCE&C 2007 (218) ELT 488 has held that the issue of classification of the input/raw materials supplied by the input supplier cannot be questioned in the hands of input receiver while allowing Modvat/Cenvat credit....

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Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN

SAIL Vs Commissioner of Central Excise, Ranchi (CESTAT Kolkata)

We find from the Central Excise Registration and the other documents furnished by the applicant that the Registration by Central Excise Department has been given by including PAN Number of SAIL. There is no dispute that the applicant is an unit of M/s SAIL and the other units are also part of M/s SAIL. Thus, we find that the service is be...

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Service Tax Penalty cannot be imposed u/s. 76 and 78 simultaneously

Commissioner of Central Excise Vs Mittal Technopack (P.) Ltd. (CESTAT Kolkata)

We are of the view that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under section 78 could be taken into account for levying or not levying penalty under section 76 of the Act. In such situation, even if reasoning given by the ap...

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Commissioner (Appeals) do not have power of remand under Service Tax Laws

Commissioner of Service Tax, Kolkata Vs Devansh Exports (CESTAT Kolkata)

Thus in case of service tax also the Commissioner (A) is not empowered to remand the matter, he has to decide the matter by himself. Therefore the order of ld. Commissioner (Appeals) remanding the case to the lower authority, is not sustainable. ...

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Refund cannot be denied merely because export invoice numbers not mentioned on lorry receipts

Khatau Narbheram & Co. Vs Commissioner of Central Excise Customs & Service tax (CESTAT Kolkata)

No doubt the Notification requires that details of export invoices should be mentioned in lorry receipts and shipping bills, however, there is no bar to provide these details separately in case the original lorry receipts/shipping bills did not contain these details. The Revenue is free to insist on verification in such cases and refund c...

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Service tax Refund allowable on GTA Service for transportation of goods from place of removal to port of export

East India Minerals Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata)

We find that the impugned exemption notification allowing refund of service tax paid in respect of exports has been issued with the sole objective of removing the burden of service tax from the export goods. It has been rightly contended by the ld. advocate that it is the avowed policy of the Government not to export domestic tax along wi...

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In absence of proof that Assessee was a mutual fund distributor or agent thereof, Service tax payable on commission

Union Enterprises Vs Commissioner of Central Excise, Jamshedpur (CESTAT Kolkata)

Assessee procured mutual fund subscription for SKP Securities Ltd. and Eastern Financial Ltd. The applicants are not mutual fund distributors nor they are agents thereof. The applicants could not produce any evidence in this regard. Therefore, the case law in the case of P.N. Vijay Financial Services (P.) Ltd. (supra) us not applicable to...

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Penalty not leviable for short-payment of service tax due to non-understanding of law

Gemini Veterans Security & Vigilance Vs Commissioner of Service Tax, Kolkata (CESTAT Kolkata)

The assessee was registered with the Central Excise Department on its own on 16-6-2005. It was a proprietorship concern and it was required to file the service tax returns quarterly, which it had been filing meticulously with the Department. However, due to non-understanding of the relevant provisions of law, there was some short-payment ...

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June 2021