CESTAT Mumbai

Mobilization advance is not an advance towards provision of services

Gammon India Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

Gammon India Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai) Mobilization advance is not an advance towards the provision of service and in the nature of loan facility. The ‘mobilization advance’ is adjusted against the final payment due and is not linked to the work but as a pledge of the contract between the appellant […]...

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Customs cannot deny benefit where licensing authority not taking any action – SFIS benefit available to golf carts

EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai)

EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai) After considering the submissions of both sides, we find that in the first round of litigation when the original authority confirmed the demand and confiscated the goods with a redemption fine of Rs.1,00,000/-, the appellant filed appeal before the Commissioner (Appeals) ...

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Value declared in Bills of Entry cannot be rejected without following Rule 12ibid

Classic Marble Company Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)

Classic Marble Company Vs Commissioner of Customs (CESTAT Mumbai) In this case The learned adjudicating authority has rejected the declared value in respect of the subject Bills of Entry under Section 14(1) ibid read with Rule 12 ibid and re-determined the assessable value under Section 14(1) ibid read with Rule 3(1) ibid, holding that su...

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CENVAT credit admissible for construction/setting up of landfill

Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai)

The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law?...

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Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed

Creative Peripherals & Distribution Ltd Vs Commissioner of Customs (CESTAT Mumbai)

whether assessing officer is correct in rejecting the benefit of Basic Customs Duty exemption claimed by the appellant on the import of ‘GoPro HERO5 Black’ Action Camera?...

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No Service Tax on Octroi Collection in discharge of Sovereign Privilege

Traffic Manager Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the service tax is applicable to the collection of Octroi for entry of goods in the discharge of sovereign privilege?...

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CESTAT set aside demand on Mobilization advance which was not consistent with law

Gammon India Ltd Vs CST (CESTAT Mumbai)

Gammon India Ltd Vs CST (CESTAT Mumbai) The Mumbai CESTAT, in Gammon India Ltd Vs. CST held that demand on Mobilization advance is not consistent with law and deserves to be set aside. Proviso to Section 2(31) of the CGST Act 2017 provides that deposits shall not be considered as payment made unless the supplier applies […]...

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No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India

Bharat Petroleum Corporation Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the commission or agency fee remitted to entities for handling vessels outside India are exempt from service tax as per Section 78 of Finance Act, 1994? ...

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Service by NSDL to depository participants liable to Service Tax

National Securities Depository Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

Services provided by NSDL to depository participants are aptly of 'provision and transfer of information and data processing', classifiable under (vii) of Banking and Financial Services as defined under Section 65(12) of Finance Act, 1994;...

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CESTAT on Classification of articles of paper and printing industry

Nagpur Business Forms Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

Appellants are engaged in the manufacture of various Computer Stationeries, LIC Forms, Bank Statement Forms as per the requirement of LIC, Banks & Govt department as per the requirements of LIC, Bank and Government department, falling under chapter sub heading 482040 of Central Excise Tariff Act, 1985 and paying duty accordingly....

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