Cestat judgments

Penalty, Forfeiture of deposit & Liquidated damages not liable to Service Tax

Custom Duty - CESTAT, New Delhi set aside the order holding that the amount received towards penalty, earnest money deposit forfeiture and liquidated damages would be tantamount to a consideration, for which service tax would be levied, passed by the Commissioner and held that, it is not possible to sustain the view taken by the Commissioner....

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GST Case law Update – December 2020

Custom Duty - 1. Retaining by-products/scrap by job-worker – GST applicable? The High Court of Andhra Pradesh in the case of Shirdiri Sainath Industries Vs DCST 2020-TIOL-2052-HC-AP-GST has held including the value of by-products to the milling charges and assessing tax is legally unsustainable. Fact: Rice milling done on job work bases. milling char...

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Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger

Custom Duty - CESTAT Delhi held that, the assessee could not be held to be liable for discharging service tax liability of the Demerged Undertakings as it the service recipient and not service provider therefore, the confirmation of demand by the Commissioner is bad in law....

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Top 15 Case Laws related to GST for October 2020

Custom Duty - 1. Supply of goods and supply of service made form different registration of the same taxpayer is neither a works contract nor composite supply? Maharashtra Appellate Authority for Advance Ruling in the case of Vertiv Energy Pvt Ltd has ruled when the goods are supplied from one registration and the installation of such goods has [&hellip...

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Who is Service Recipient – Exporter’s Bank or Exporter himself

Custom Duty - Service tax was first introduced in India in 1994 and was only levied on 3 services. Gradually, this net kept on widening and more and more services were added to the list of taxable services. In 2012, India moved from charging Service tax on specified services i.e. positive list regime to all services except for […]...

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Govt approves creation of six new Benches of CESTAT

Custom 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

Custom 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?

Custom 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

Custom 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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Related person influence evidence required before review of declared price

Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) - Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) The CESTAT Chennai has held that the declared prices cannot be reviewed without any evidence to the effect that the relation between the appellant and the foreign supplier has influenced the declared price or to the effe...

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No service tax liability on license fee and other fee for grant of liquor license

Anheuser Busch Inbev India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) - CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the license fee and other application fee paid to the State Excise depar...

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CESTAT explains Rule 6 of CENVAT Credit Rules related to reversal of CENVAT Credit

Honda Cars India Limited Vs Commissioner of Central Goods and Service Tax, Customs and Central Excise (CESTAT Delhi) - he appellants were not maintaining separate records of receipt, consumption of inventory of inputs and input services in terms of Rule 6(2) of CENVAT Credit Rules, 2004 and therefore, they opted to pay CENVAT Credit as determined under Rule 6(3A) of CENVAT Credit Rules, 2004 in terms of Rule 6(3)(ii...

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Regulation 10(n) of Customs Brokers Licensing Regulations not mandates physical verification

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) - Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Regulation 10(n) of Customs Brokers Licensing Regulations, 2018 requires the Customs Broker to verify the correctness of Importer/Exporter Code Number, Service Tax Identification Number, identity card of the client and functioni...

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CESTAT referred matter back to Commissioner for fresh adjudication on request of Appellant

Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) - Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Learned Counsel pointed out that there are 28 contracts in respect of which demand has been made. Learned Counsel stated that they have paid the service tax in respect of Serial Number 14 and 20 o...

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Procedure For E-Hearing of Appeals by CESTAT

Public 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....

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Amendment in the CESTAT Procedure Rules, 1982

Notification 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...

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No sitting of benches of CESTAT this week, except urgent hearings, due to Corona Virus

NA - (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 ...

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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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Recent Posts in "Cestat judgments"

Related person influence evidence required before review of declared price

Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai)

Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) The CESTAT Chennai has held that the declared prices cannot be reviewed without any evidence to the effect that the relation between the appellant and the foreign supplier has influenced the declared price or to the effect that there was a flow back of money [...

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No service tax liability on license fee and other fee for grant of liquor license

Anheuser Busch Inbev India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the license fee and other application fee paid to the State Excise department for grant of liquor license. Furth...

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CESTAT explains Rule 6 of CENVAT Credit Rules related to reversal of CENVAT Credit

Honda Cars India Limited Vs Commissioner of Central Goods and Service Tax, Customs and Central Excise (CESTAT Delhi)

he appellants were not maintaining separate records of receipt, consumption of inventory of inputs and input services in terms of Rule 6(2) of CENVAT Credit Rules, 2004 and therefore, they opted to pay CENVAT Credit as determined under Rule 6(3A) of CENVAT Credit Rules, 2004 in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004....

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Regulation 10(n) of Customs Brokers Licensing Regulations not mandates physical verification

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Regulation 10(n) of Customs Brokers Licensing Regulations, 2018 requires the Customs Broker to verify the correctness of Importer/Exporter Code Number, Service Tax Identification Number, identity card of the client and functioning of the client at the declared address...

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CESTAT referred matter back to Commissioner for fresh adjudication on request of Appellant

Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi)

Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Learned Counsel pointed out that there are 28 contracts in respect of which demand has been made. Learned Counsel stated that they have paid the service tax in respect of Serial Number 14 and 20 of the said list and these are […]...

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Service Tax demand on MRSA cannot sustain for the period prior to 16.5.2008

Sak Soft Limited Vs Commissioner of GST & Central Excise (Cestat Chennai)

Sak Soft Limited Vs Commissioner Of GST & Central Excise (CESTAT Chennai) ld. Counsel for appellant has also raised an argument that the demand under MRSA cannot sustain for the period prior to 16.5.2008 when the transactions of the very same nature have been subjected to service tax under Information Technology Software Services afte...

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Service rendered by Tata Sons under BEBP agreement eligible as ‘input service ‘for Tata Steel

Tata Steel Limited Vs Commissioner of Central Excise & Service Tax, Jamshedpur (CESTAT Kolkata)

Service rendered by Tata Sons Ltd. under BEBP agreement  between Tata Steel Ltd. and Tata Sons Ltd. was eligible as 'input service' for TSL and the service tax paid was available as cenvat credit to TSL under the Cenvat Credit Rules, 2004....

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Fruit pulp or fruit juice based drinks classifiable under CTH 22029920

Commissioner of Customs (Prev.) Vs Anutham Exim Private Limited (CESTAT Kolkata)

The goods imported by assessee, such as, Big Cola, Big Orange Cola, Big Lemon etc., which they described as 'carbonated beverage with fruit juice' were neither carbonated beverage alone nor fruit juice alone gave the essential character of the products in question; both contribute to its essential character. The issue could not be resolve...

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No service tax on bundled services related to transmission & distribution of electricity

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. Vs Principal Commissioner (CESTAT Delhi)

All the services related to transmission and distribution of electricity were bundled services, as contemplated under section 66F(3) of the Finance Act, and were required to be treated as a provision of a single service of transmission and distribution of electricity, which service was exempted from payment of service tax. Thus, it was no...

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Refund allowable for service tax paid for extended period of limitation & interest thereon

Spray Engineering Devices Ltd Vs CCE & ST- Shimla (CESTAT Chandigarh)

Initially, the adjudicating authority rejected the refund claim holding that the appellant has not contested the service tax liability, therefore, the refund claim of service tax paid is not admissible....

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