Cestat judgments

Procedural delay in credit reversal not disentitles assessee from claiming refund

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....

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Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business

Service 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....

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CESTAT Bangalore confirms service tax demand on VCF trust

Service 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...

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There is No Provision of Service Between Partners & Partnership Firm

Service 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...

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Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity

Service 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...

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E-Compendium of CESTAT Case Laws – Pro – Revenue

Service 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...

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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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GTA Services: Carting Challan is not equivalent to consignment note

Mukesh 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...

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Procedural delay in credit reversal not disentitles assessee from claiming refund

Chariot 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...

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No Penalty without evidence & for mere small difference in time

Air 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...

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No penalty for customs section 41 violation due to inadvertent omission/system error

Hyundai 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....

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One-to-one correlation between output & input service not required for claiming refund

General 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....

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Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

F 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...

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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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Cestat judgments’s Popular Posts

Recent Posts in "Cestat judgments"

GTA Services: Carting Challan is not equivalent to consignment note

Mukesh 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 transporter is bound to deliver the goods t...

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Procedural delay in credit reversal not disentitles assessee from claiming refund

Chariot 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 had been reversed in Form GSTR-3B....

Read More

No Penalty without evidence & for mere small difference in time

Air 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 details of such unauthorised persons seen...

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No penalty for customs section 41 violation due to inadvertent omission/system error

Hyundai 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....

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One-to-one correlation between output & input service not required for claiming refund

General 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....

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HC’s judgment to prevail over CBIC Circular in case of contrary views

C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad)

It is the settled law that when both board’s circular and the judgment of Court of law is prevailing and the judgment has contrary view than to the board circular in such case the Court’s judgment will prevail over the board circular....

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Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

F 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 limitation in appeals which are filed beyond the ...

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No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall

PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi)

Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall....

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Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business

Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST (CESTAT Delhi)

Appellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....

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Refund cannot be denied on account of procedural lapse

Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax (CESTAT Chennai)

Appellant availed credit on the Service tax paid and applied for refund under Rule 5 of the CENVAT Credit Rules, 2004 (CENVAT Credit Rules) for the period July, 2013 to September, 2013....

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