Cestat judgments

Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Service Tax - 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

Service Tax - 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

Service Tax - 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

Service Tax - 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

Service Tax - 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

Service 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. ...

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Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service 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...

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Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

Service 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'....

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Shocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore

Service 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...

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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...

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Delay in Service Tax payment due to Financial Crunch- CESTAT deletes Penalty

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) - Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) We find that during the personal hearing on 12.2011, the appellants had submitted that delay in payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid ...

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Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad) - Certification service by a Chartered Accountant was not included in the 11 services enlisted in Notification No. 59/98 (supra) which were taxable. And hence, the certification service being not included in the 11 services so mentioned was clearly exempt in terms of the said notification till 28.02.2...

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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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ST- Service Tax Levied On Presumptive Basis Not Sustainable

Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad) - Show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance shee...

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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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Cestat judgments’s Popular Posts

Recent Posts in "Cestat judgments"

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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Delay in Service Tax payment due to Financial Crunch- CESTAT deletes Penalty

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai)

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) We find that during the personal hearing on 12.2011, the appellants had submitted that delay in payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid the interest […]...

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Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad)

Certification service by a Chartered Accountant was not included in the 11 services enlisted in Notification No. 59/98 (supra) which were taxable. And hence, the certification service being not included in the 11 services so mentioned was clearly exempt in terms of the said notification till 28.02.2006....

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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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ST- Service Tax Levied On Presumptive Basis Not Sustainable

Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad)

Show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance sheet included various elements such as frei...

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Cinder is non-excisable commodity: CESTAT Chennai

Shri Nataraj Ceramics & Chemical Industries Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Cinder will continue to be a non-excisable commodity during the period of dispute, notwithstanding subsequent amendment to Section 2(d) ibid w.e.f. 10.05.2008....

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]...

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Tractor 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 […]...

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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)

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...

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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)

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 case of Raj […]...

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