Cestat judgments judiciary-2

No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service

IBM India Private Limited Vs C.C.E. & S.T.-Bangalore-ltu (CESTAT Bangalore)

IBM India Private Limited Vs C.C.E. & S.T.-Bangalore-ltu (CESTAT Bangalore) Admittedly the appellants are providing the services to their foreign company situated outside India and their parent company does not have any commercial or industrial establishment or any office in India and the services by appellant are provided in relation...

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BAS services to group companies outside India on principal to principal basis cannot be treated as ‘Intermediary Services’

CSG Systems International (India) Pvt Ltd. Vs Commissioner of Central Tax Bengaluru South Commissionerate (CESTAT Bangalore)

Sales marketing and support services provided to its group companies are export of service because the said services have been provided on principal to principal basis and there is no element of principal-agent relationship....

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Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises

Jai Balaji Industries Limited (Unit IV) Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata)

CESTAT applied the User Test to the facts in hand and held that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit....

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Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.

Bharti Airtel Limited Vs The Commissioner of Central Excise, Customs &

In present facts of the case, the Hon'ble Tribunal provided relief to the Appellant by allowing the CENVAT credit on tower materials and prefabricated buildings or shelters by relying on the Judgment of Vodafone pronounced by Hon'ble Delhi High Court, which have relied on the Judgment of Solid and Correct Engineering Works which laid down...

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Refund proceedings are in the nature of execution proceedings

Principal Commissioner of Customs Vs Vivo Mobile India Pvt Ltd. (CESTAT Delhi)

In present facts of the case the Hon'ble Tribunal gave directions to dispose of the refund applications within 3 months after the filing of new refund application on the basis of observations made on procedure of refund applications....

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No penalty if service tax been paid immediately after pointing by Auditor

Sud Chemie Pvt Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)

First issue is involved relates to the payment of service tax on reverse charge basis in respect of GTA services received by appellant. The appellant has paid the service tax as soon as it was pointed by the auditor and again in cash when it was pointed out that it has to be paid in cash. In these circumstances, CESTAT not find that there...

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CESTAT allows Cenvat credit for skill competition between dealers & employees

Maruti Suzuki India Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh)

Maruti Suzuki is in appeal against the impugned order wherein cenvat credit on event management service has been denied on the ground that the same does not cover under Rule 2(l) of the Cenvat Credit Rules, 2004 as input service....

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CESTAT: Burden of proof lies on Revenue w.r.t. intention of assesse to evade Excise Duty

Mahatma Gandhi University of Medical Sciences and Technology Vs Commissioner Central Excise & Central Goods and Service Tax (CESTAT Delhi)

Tribunal opined that the alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Lastly, it was adjudged that it is the burden of the Revenue to prove whether the Assessee has intended to conduct evasion....

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Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

Autobahn Enterprises Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai)

Autobahn Enterprises Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers Autobahn Enterprises Pvt. Ltd. (Appellant) was an authorized dealer of M/s Skoda Auto India Pvt Ltd. and in accordance with their agr...

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HC remanded case back to adjudicating authority to quantify admissible credit

Indore Treasure Market City Pvt. Ltd. Vs Commissioner, CGST (CESTAT Delhi)

Indore Treasure Market City Pvt. Ltd. Vs Commissioner, CGST (CESTAT Delhi) We turn our attention to the other issues like time bar and availability of credit to the appellant. The appellant submits that it had been regularly filing the ST-3 Returns and as such nothing was suppressed by it so as to invoke of the […]...

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