CESTAT Mumbai

Service Tax on Transmission & exchange of financial messages

Bank of Baroda Vs Commissioner of Service Tax (CESTAT Mumbai)

In the case of Bank of Baroda VS Commissioner of Service Tax it was held that the service of transmission and exchange of financial messages falls under the category of Banking and Other Financial Services and service tax should be levied accordingly...

Read More

Proceedings under rule declared unconstitutional by HC in invalid

Vipul-S Plasticrafts P. Ltd. Vs CCEx, Pune I (CESTAT Mumbai)

The CESTAT Mumbai in the case of Vipul-S Plasticrafts P. Ltd. vs. Commissioner of Central Excise held that when the rule under which duty is sought to be demanded itself has been struck down as unconstitutional by various High Courts, the show-cause notice which are based upon rule 8(3A) cannot survive and are liable to be set aside....

Read More

Supply of goods to Indian Navy not must to claim excise exemption

CCEx Vs M/s Wartsila (I) Pvt. Ltd. (CESTAT Mumbai)

The CESTAT Mumbai in the case of CCEx vs. M/s Wartsila (I) Pvt. Ltd. held that exemption under notification no. 25/2002-CE is available the goods supplied should be used in the construction of warship of Indian Navy and in respect of such goods a certificate is produced from Indian Navy....

Read More

Cenvat of goods/ service used in construction of rented property allowed

Nirlon Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

In the case of Nirlon Ltd. Vs. Commissioner of Central Excise,Mumbai, it was held that CENVAT credit of goods and services used to build an immovable property can be availed when such property has been given on rent and service tax liability is discharged on such rent received....

Read More

Pay ST demand in 30 days of order to get reduced penalty benefit

Commissioner of Central Excise Vs Chandan Milk & Agro Products Pvt. LTD. (CESTAT Mumbai)

In the case of Commissioner of Central Excise, Aurangabad Vs. Chandan Milk & Agro Products Pvt. LTD, it was held that the benefit of payment of penalty of 25% of tax liability cannot be extended if the assessee has not paid the amount of tax, interest and 25% of the penalty within 30 days from the receipt of the order....

Read More

Renting infra for ad display is not advertising agency service

Namrata Advertising Vs Commissioner of Central Excise, Nasik (CESTAT Mumbai)

In the case of Namrata Advertising Vs. Commissioner of Central Excise, Nasik, it was held that creating infrastructure, displaying the advertisement and collecting rent for such display will not fall under the activity of advertising agency....

Read More

Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT

Sumit Wool Processors Vs Commissioner of Customs (Import) / (Export) (CESTAT Mumbai)

In the case of Sumit Wool Processors vs. Commissioner of Customs (Import) / (Export) it was held that it is a settled law that even a license obtained by fraud or mis-representation of facts is only voidable and not void ab-initio. It is good in law until it is avoided....

Read More

CENVAT credit of Outdoor catering service allowed post April-2011 – CESTAT

Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors

In the case of Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors, it was held that the outdoor catering service provided has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working atmosphere in the factory for enhancing...

Read More

No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers

Thermax Instrumentation Ltd. Vs Commissioner of Central Excise, Pune – I (CESTAT Mumbai)

Advance received as an earnest money for which bank guarantee of equal amount is given to the customers, is more in the nature of a deposit and accordingly not liable to Service tax unless it is adjusted towards the consideration for services rendered- Thermax Instrumentation Ltd. Vs. Commissioner of Central Excise, Pune – I [2015 (12) ...

Read More

Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed

Shree Rubber Plast Co. Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The appellant availed CENVAT credit on input and capital goods. On a visit of the Central Excise officers, Preventive Unit, Thane - I on 20/02/2007, on their insurance, the appellant have reversed CENVAT credit of Rs.1, 70,737/- on 12/03/2007. ...

Read More

Browse All Categories

CA, CS, CMA (4,679)
Company Law (5,948)
Custom Duty (7,737)
DGFT (4,218)
Excise Duty (4,361)
Fema / RBI (4,181)
Finance (4,376)
Income Tax (32,977)
SEBI (3,447)
Service Tax (3,553)