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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Cenvat credit not to be reversed on transfer of capital goods to sister concerns without physical movement

M/s. Vodafone Mobile Services Limited Vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad) - In view of settled legal position regarding need for physical removal of capital goods or inputs, in order to attract the provisions of Rule 3 (5) of Cenvat Credit Rules, 2004, we find that there is no justification to invoke such provision to demand and recover any amount from the appellant in this...

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Media Monitoring Services cannot be taxed as Business Auxiliary Service

CST Vs. M/s IPAN (CESTAT Delhi) - CST Vs. M/s IPAN (CESTAT Delhi) The Revenue contends that various ‘media monitoring services’, arranging press conference, interviews, education workshop, contact programme, etc. will directly or indirectly have relationship to the enhancement of sales and promotion of the product/services of th...

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Notice against other noticees gets invalidated if SCN against main Noticee is Set Aside

Manasa Im pex Services Vs. S/ Shri S. Murugappan (CESTAT Chennai) - The Show Cause Notice has to be viewed in its entirety and cannot be vivisected as may be convenient for the Revenue. Thus, if a show cause notice is found as not valid or issued without jurisdiction in respect of the main protagonist, the very same SCN cannot be held as sustainable for other notice...

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No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi) - Though the Municipal Corporation are created by an Act and are performing as a local Government, there is no bar in taxing their activities if the immovable property rented out by them is used in the course for furtherance of business or commerce. ...

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No excise on supply of various bought-out electrical items and accessories as BPL Kits

M/s TGL Enterprises Pvt Ltd Vs. Principal CCE (CESTAT Delhi) - Quashing the demand of excise duty on the activity of providing BPL Kits, the Delhi bench of the CESTAT observed that to levy central excise duty on any goods, the same should have been produced or manufactured in India....

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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"

Cenvat credit not to be reversed on transfer of capital goods to sister concerns without physical movement

M/s. Vodafone Mobile Services Limited Vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad)

In view of settled legal position regarding need for physical removal of capital goods or inputs, in order to attract the provisions of Rule 3 (5) of Cenvat Credit Rules, 2004, we find that there is no justification to invoke such provision to demand and recover any amount from the appellant in this case...

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Media Monitoring Services cannot be taxed as Business Auxiliary Service

CST Vs. M/s IPAN (CESTAT Delhi)

CST Vs. M/s IPAN (CESTAT Delhi) The Revenue contends that various ‘media monitoring services’, arranging press conference, interviews, education workshop, contact programme, etc. will directly or indirectly have relationship to the enhancement of sales and promotion of the product/services of the client. We are not convinced with such...

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Notice against other noticees gets invalidated if SCN against main Noticee is Set Aside

Manasa Im pex Services Vs. S/ Shri S. Murugappan (CESTAT Chennai)

The Show Cause Notice has to be viewed in its entirety and cannot be vivisected as may be convenient for the Revenue. Thus, if a show cause notice is found as not valid or issued without jurisdiction in respect of the main protagonist, the very same SCN cannot be held as sustainable for other noticees like the appellants herein. ...

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No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi)

Though the Municipal Corporation are created by an Act and are performing as a local Government, there is no bar in taxing their activities if the immovable property rented out by them is used in the course for furtherance of business or commerce. ...

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No excise on supply of various bought-out electrical items and accessories as BPL Kits

M/s TGL Enterprises Pvt Ltd Vs. Principal CCE (CESTAT Delhi)

Quashing the demand of excise duty on the activity of providing BPL Kits, the Delhi bench of the CESTAT observed that to levy central excise duty on any goods, the same should have been produced or manufactured in India....

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Service recipient not liable to service tax on construction activities carried through contractors

Chhatisgarh Housing Board Vs. C.C.E. & S.T. (CESTAT Delhi)

The CESTAT, Delhi bench has held that the Chhatisgarh Housing Board cannot be made liable for service tax for the construction activities carried through contractors. ...

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STPI Certificate not required to claim Refund under Business Auxiliary Services

Nvidia Graphics Pvt Ltd Vs The Commissioner of Service Tax (CESTAT Bangalore)

These two appeals have been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. ...

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Construction in pursuance of composite works contracts not liable to be taxed prior to 01.06.2007

Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi)

The appeal by the Revenue is against order dated 27.04.2012 of Commissioner of Service Tax, New Delhi. By the said order, he original authority dropped the entire demand of Service Tax of Rs.93,01,154/-covering the period 2006-07 to 2008-09 with reference to construction project of Delhi Haat in INA and Pitampura . ...

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Benefit of Composition Scheme can’t be denied for procedural deficiency

Bridge & Roof Company (I) Ltd. Vs. CCE (CESTAT Delhi)

While hearing the case of Bridge & Roof Company Limited vs. CCE, Delhi bench of the Customs Excise & Service Tax Appellate Tribunal held that the benefit of the composition scheme cannot be denied to an assessee who has entered into contracts prior to 1.07.2007. ...

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No Service Tax on degree Courses approved by IGNOU

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi)

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi) Post 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, a...

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