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?...

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All 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....

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Failure 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?...

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Rate 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?...

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Time 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....

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Govt 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. ...

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Tribunal 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...

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Can 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'....

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Shocking-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...

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Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) - Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original aut...

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Post GST Rollout Refund Claims must be sanctioned in Cash: CESTAT

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh) - Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh) Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund...

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Letting Out of Port Premises cannot be classified as ‘Port Service

M/s. Kandla Port Trust Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) - M/s. Kandla Port Trust Vs CCE&ST (CESTAT Ahmedabad) Letting Out of Port Premises Cannot Be Classified As ‘Port Service’ and Cenvat Credit on Telephone At Residential Premises Of Officers Allowed Since Port Operates 24*7. SERVICE TAX ON TOLL COLLECTION AND ENTRY FEE – Assessee relied on Cir...

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ITC allowed on GTA services in case of FOR sale

M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) - M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) We find that the Chartered/ Cost Accountant has certified that the goods were sold on FOR basis by the Appellant and the freight/ damages in transit was responsibility of Appellant till the goods reaches the doorstep of the Cu...

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Service Tax Under BAS not payable on re-rubberisation of old rollers

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad) - Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad) 1. The appellant is in appeal. 2. Brief facts of the case are that appellants are engaged in re-rubberisation of old, worn out rubberised rollers of various industries. The customers send them their used rollers at ran...

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File Appeal on Legal Paper, Typed in Double space: CESTAT Delhi

Public 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...

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Stay 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...

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Appeal 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....

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Recent Posts in "Cestat judgments"

Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai)

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s....

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Post GST Rollout Refund Claims must be sanctioned in Cash: CESTAT

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh)

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh) Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund claim to be credited in Cenvat credit a...

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Letting Out of Port Premises cannot be classified as ‘Port Service

M/s. Kandla Port Trust Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

M/s. Kandla Port Trust Vs CCE&ST (CESTAT Ahmedabad) Letting Out of Port Premises Cannot Be Classified As ‘Port Service’ and Cenvat Credit on Telephone At Residential Premises Of Officers Allowed Since Port Operates 24*7. SERVICE TAX ON TOLL COLLECTION AND ENTRY FEE – Assessee relied on Circular no. 354/27/2012-TRU dated 22.02.20...

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ITC allowed on GTA services in case of FOR sale

M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad)

M/s Ultratech Cement Ltd. Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) We find that the Chartered/ Cost Accountant has certified that the goods were sold on FOR basis by the Appellant and the freight/ damages in transit was responsibility of Appellant till the goods reaches the doorstep of the Customers. Also we find that the consignme...

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File Appeal on Legal Paper, Typed in Double space: CESTAT Delhi

Public 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. Copies of all documents shall also be in Lega...

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Service Tax Under BAS not payable on re-rubberisation of old rollers

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad)

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad) 1. The appellant is in appeal. 2. Brief facts of the case are that appellants are engaged in re-rubberisation of old, worn out rubberised rollers of various industries. The customers send them their used rollers at random and re-rubberisation comprises remov...

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CESTAT upheld Disallowance of credit on rent-a-cab service to Wipro

Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai)

Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai) The appellant is aggrieved by the disallowance of credit on rent-a-cab service. 2. On behalf of the appellant, Shri R. Rajesh, Head – Taxation of the appellant-company appeared and argued the matter. He submitted that the appellant is engaged in...

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Service Tax Payable on Sale / Registration of post /pre paid SIM

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi)

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi) The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns […]...

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Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs The Commissioner GST & CCE (CESTAT Chennai)

The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the refund claim on 27.06.2017...

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Cenvat Credit of Service Tax paid on Rent of Infrastructural Facilities allowable

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi)

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) Conclusion: Cenvat credit is allowable on service tax paid on rent of infrastructural facilities as common facilities availed by assessee on rent basis were in ‘relation to the manufacture of goods’ and an integral part of the overall activity of manufacturing. ...

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