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Service Tax - CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B....
Read MoreService Tax - Appellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....
Read MoreService Tax - M/s. ICICI Econet Internet and Technology Fund Vs. Commissioner of Central Tax (CESTAT Bangalore) Any start-up needs huge financial support and presently this is being done by alternative investment funds (AIFs) or venture capital fund (VCFs). These funds are pooled investment vehicles with a certain set of contributors. In India, these f...
Read MoreService Tax - • In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnershi...
Read MoreService Tax - Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E Bhopal Facts of the Case Appellant is engaged in the business of distribution of electricity. In the course of business, certain...
Read MoreService Tax - This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, we still find more than 40,000 appeals of Central Excise and Service Tax pending at CESTAT and inflow of such appeals at the Honble Tribunal has not much dwindle...
Read MoreService Tax - The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad. ...
Read MoreService Tax - The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in di...
Read MoreService Tax - RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to complete his three year probation period. Can a Member of the Tribunal be sent home just like that? The answer, unfortunately is, `YES'....
Read MoreService Tax - Believe it, 90 per cent of the appeals filed by the Customs, Central Excise and Service Tax Department of our nation against assessees, who had received a favourable order at the lower level, have been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore during the year 2008. Out [&h...
Read MoreMukesh Kumar Jaiswal Vs Commissioner (Appeals) (CESTAT Delhi) - Mukesh Kumar Jaiswal Vs Commissioner (Appeals) (CESTAT Delhi) carting Challan in this case is only for internal control of forest department. Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the tra...
Read MoreChariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore) - CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit...
Read MoreAir India Ltd. v. Commissioner of Customs (CESTAT Chennai) - The second allegation is that appellants have violated Regulation 5(n), by allowing unauthorised persons to enter into the area. Though, it is stated in the show-cause notice that the appellants have allowed unauthorised persons to access the premises, there is no evidence to support the same. The d...
Read MoreHyundai Merchant Marine India Pvt. Ltd. Vs Commissioner of Customs-EGM CELL (CESTAT Chennai) - CESTAT had deleted the penalty imposed by the Customs Department and held that no penalty could be levied under section 117 if there was no willful intention / wrongful mind for violating the law and such violation occurred was only due to inadvertent omission / system error....
Read MoreGeneral Motors Technical Centre India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) - CESTAT held that, there is no need to establish one-to-one correlation between output service exported and input service used in such services....
Read MoreF No. 01(05)/Circular/CESTAT/2021 - (26/07/2021) - F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-110066 Dated: 26.07.2021 OFFICE MEMORANDUM It has come to notice that the Benches of the Tribunal have been adopting different standards in determining the period of limitatio...
Read MorePublic Notice No. 2 of 2020 - (10/08/2020) - Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of the Tribunal for extending the facility of e-hearing to appeals also on a request made by the counsel....
Read MoreNotification No. 01/2020-Central Excise - (11/05/2020) - ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Grounds of Appeal or Grounds of Cross Objection, as the case may be, consecutively numbered and typed in double space of the paper. They shall also contain a valid mobile numb...
Read MoreNA - (13/03/2020) - The Ministry of Health and Family Welfare, Government of India has issued an Office Memorandum dated 5 March 2020 as advisory cautioning against mass gathering due to global pandemic Novel Coronavirus (COVID 19). The Honourable Supreme Court of India and the Honourable High Court of Delhi have also ...
Read MorePublic Notice No. 04 of 2019 - (06/03/2019) - Every memorandum of appeal, cross-objections, reference applications, stay applications or any other Miscellaneous applications shall be typed neatly in double space on Legal size paper and the same shall be duly paged, indexed and tagged/punched firmly with each paper book in separate folder. Copie...
Read MoreMukesh Kumar Jaiswal Vs Commissioner (Appeals) (CESTAT Delhi) -
Chariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore) -
Air India Ltd. v. Commissioner of Customs (CESTAT Chennai) -
Hyundai Merchant Marine India Pvt. Ltd. Vs Commissioner of Customs-EGM CELL (CESTAT Chennai) -
General Motors Technical Centre India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) -
C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad) -
F No. 01(05)/Circular/CESTAT/2021 - 26/07/2021
PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi) -
Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST (CESTAT Delhi) -
Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax (CESTAT Chennai) -
