Cestat judgments
Credit not to be reversed when inputs shown as scrap at lesser value and not written off
Excise Duty - Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...
Read MoreAll about Filing of Appeal before CESTAT Forms Part-IV
Excise Duty - In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given....
Read MoreFailure to give intimation not restricts Reversal of Proportionate Cenvat Credit
Excise Duty - Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?...
Read MoreRate of interest on delayed payment of duty as applicable during the impugned period – Issues therein
Excise Duty - 1. Whether applicable rate of interest for delayed payment under Section 11AA of the Central Excise Act, 1944 is the one prevalent during period(s) of delay? 2. Whether it is justified to levy penalty under Section 11AC of the Excise Act, when the Returns filed by the Assessee clearly indicated the duty amount payable but not paid?...
Read MoreTime limit to claim refund under rule 5 of Cenvat Credit Rules, 2004
Excise Duty - The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claim refund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date of export....
Read MoreGovt approves creation of six new Benches of CESTAT
Excise Duty - 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 MoreTribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute
Excise Duty - 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 MoreCan a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?
Excise Duty - 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 MoreShocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore
Excise Duty - 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 MoreTractor Cess not leviable on part and accessories of Tractor
M/s Gatiman Auto Pvt. Limited Vs CCE & CGST, Indore (CESTAT Delhi) - M/s Gatiman Auto Pvt. Limited Vs CCE & CGST (CESTAT Delhi) The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is...
Read MoreCESTAT condones delay of 23 Days subject to payment of cost to Kerala CM Relief Fund
M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi) - We find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018...
Read MoreService Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty
M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) - M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the...
Read MoreService Tax on construction of women hostel for Ministry of WCD
National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi) - National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of ...
Read MoreCESTAT on Service tax on construction related composite works contract services
Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) - Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of comm...
Read MoreStay on Circular Mandating 10% Additional Pre- Deposit for Appeals before CESTAT
Circular No. F.No.01/05/Circular /CESTAT /2015 - (11/07/2017) - Hon'ble High Court of Delhi on 23.5.2017 has passed an interim order in W.P. No. 4551/2017 and accordingly, the demand of 10% additional mandatory deposit over and above the amount deposited before Commissioner (Appeals) is stayed till further orders. The circular dated 27.4.2017 issued by this offi...
Read MoreAppeal before CESTAT? Declare that such matter not pending in other courts
01(05)/ Circular/ CESTAT/ 2017 - (27/02/2017) - All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....
Read MoreRecent Posts in "Cestat judgments"
Tractor Cess not leviable on part and accessories of Tractor
M/s Gatiman Auto Pvt. Limited Vs CCE & CGST, Indore (CESTAT Delhi) -
CESTAT condones delay of 23 Days subject to payment of cost to Kerala CM Relief Fund
M/s Parvatiya Plywood Pvt. Ltd. Vs. CGST, CC & CE, Dehradun (CESTAT Delhi) -
Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty
M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) -
Service Tax on construction of women hostel for Ministry of WCD
National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi) -
CESTAT on Service tax on construction related composite works contract services
Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) -
Reverse Cenvat credit on bottles procured from sister units & sold in market: CESTAT
M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) -
Refund of Proprietary Concern can’t be adjusted towards Demand of Partnership concern
M/s Shri Mahavir Industries Vs CGST (CESTAT Delhi) -
No service tax on activities undertaken in the capacity of a real estate developer
Prestige Estates Projects Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore) -
No Service Tax on transportation of effluents under ‘Goods Transport Agency’ Services
ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) -
Service tax payable on service of foreign institutions availed in getting ECBs
M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi) -
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