CESTAT Mumbai

Mere inadmissibility of Credit availed not enough to allege Suppression of Facts

Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai)

Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai) Coming to the statutory audit procedure, the purpose of audit, as available in the Manual published by the Institute of Chartered Accountants of India in respect of EA audit and CERA audit under Chapter 17 is that the idea behind such conduct of verification is to reasonably […...

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Service Tax on Sale of Media Rights of IPL Matches by BCCI

Board of Control for Cricket in India Vs Commissioner of Service Tax (CESTAT Mumbai)

BCCI Vs Commissioner of Service Tax (CESTAT Mumbai) it is undisputedly admitted that appellants have provided the program feed to the M/s MSM Singapore at the venue of match which is in India and not outside. The programme feed as provided by the appellant, is encrypted and then uplinked by the said M/s MSM/ WSG […]...

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Cenvat credit not to be reversed on waste or by-product generation during manufacturing

M/s Shri Vitthalsai S.S.K. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Mumbai)

If any input is contained in waste by-product or goods the cenvat credit shall not be denied. If rule 6(3) is made applicable in these goods this clarification will stand redundant....

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Companies can avail Cenvat Credit on CSR Expenses

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai)

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai) To pin point the dispute, it is now to be looked into as to if CSR can be considered as input service and be included within the  definition of “activities relating to business” and if in so doing, a company’s image before corporate world is […]...

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Penalty & confiscation of Gun merely for import by a non-renowned shooter is irregular

Nishant Sanjay Ghogare Vs Commissioner of Customs (CESTAT Mumbai)

Confiscation of freely importable air gun of 0.177 by shooter on the ground that he was not a renowned shooter is irregular as the same is not in conformity with rules prescribed for such imports....

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Mere Affixation of Brand on Tools by Embossing/Engraving not Amounts to Manufacture

Arihant Udyog Vs Arihant Udyog (CESTAT Mumbai)

Arihant Udyog Vs Arihant Udyog (CESTAT Mumbai) As per the activity the appellant is only carrying out affixation of brand on the tools i.e. spanner by embossing/ engraving. This process alone does not amount to manufacture. As regards other processes which are carried out by the job workers, it prima facie appears that the independent [&h...

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No Service Tax on Surrender Charges on ULIP

Reliance Life Insurance Company Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

We are of the view that the ULIP surrender charges are not part of taxable service of management of funds. Rather it is in the nature of penalty or liquidated damages which is not a service and hence cannot be made liable for tax during the period involved . ...

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Excise duty not leviable on Contract of Erection and Commissioning of Boiler

S.S. Engineer Vs Commissioner of Central Excise (CESTAT Mumbai)

Brief facts of the case are that the Appellant M/s S.S. Engineers are engaged in the sale of own manufactured goods and also engaged in trading of bought out items which are used in erection, installation and commissioning of Sugar Plant and other goods falling under chapter 84 of the First schedule to the Central Excise Tariff Act, 1985....

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Cenvat Credit eligible on CA Service for preparation of review petition before anti-dumping authorities

M/s. Venus Wire Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)

M/s. Venus Wire Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) In this case, the U.S. Department of Commerce and European Commission issued notices to the assessee for levying anti-dumping duty on the goods exported by it. For the purpose of effective participation before the anti-dumping authorit...

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Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.

Commissioner of Customs (I) Vs M/s Mahavir Roads & Infrastructure Pvt. Ltd. (CESTAT Mumbai)

Learned AR argued that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002 by construing that Mumbai Metropolitan Regional Development Authority (MMRDA) is a road construction corporation under the control of the State Government....

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