Cestat judgments - Page 10

Cenvat Credit eligible on renting of premises outside factory for marketing

Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai)

Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai) Renting of immovable property services taken to be used as branch office for procurement of orders, delivery of goods, repair and maintenance service as well as for marketing purpose are admissible credits for both pre and post amendment period covering the entire disputed ...

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Unit in Free Trade Warehousing zone exempt from service tax on export

M/s Broekman Logistics India) Pvt Ltd. Vs Commissioner of GST & CE  (CESTAT Chennai)

M/s Broekman Logistics India) Pvt Ltd. Vs Commissioner of GST & CE  (CESTAT Chennai) Appellant is authorized to carry out the operations by setting up a unit in the FTWZ zone. They have been rendering Storage and Warehousing services predominantly to foreign customers. On the charges collected for services rendered to Indian customer...

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Quick Heal Antivirus Software was goods not liable to service tax: CESTAT

Quick Heal Technologies Limited Vs Commissioner of Service Tax (CESTAT Delhi)

Quick Heal Antivirus software was held to be 'goods‘, but whether the transaction would be sale or service, would depend upon the terms of the agreement. Thus, the transaction in the present Appeal resulted in the right to use the software and would amount to 'deemed sale‘ not liable to service tax...

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Service cannot be termed as Franchise Service for mere user of word ‘Principle to Principle’ in agreement,

Easy Bill Ltd. Vs CCE (CESTAT Delhi)

Easy Bill Ltd. Vs CCE (CESTAT Delhi) Section 9.1 thought talks about the agreement to be on principle to principle basis as impressed upon by learned DR but perusal of this section reveals the subsequent portion explains that word principle to principle mean that the agreement is not intended to constitute a partnership, joint venture [&h...

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IILM University Sikkim liable to pay Service Tax on its Courses

Iilm Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad)

IILM Business School Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) appellants themselves are not recognized by law to grant any degree and therefore, the service provided by the appellant qualifies as Commercial Coaching and Training. Notification 10/2003 reads as under:- “Commercial training or coaching centre providing commercial tra...

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Sale of goods affected after clearing from Customs was not a high sea sales

Commissioner of Customs Vs MMTC Limited (CESTAT Hyderabad)

The sale of goods was not a high sea sales which was affected after clearing from the Customs. Otherwise, NTPC, the buyer would have filed the Bill of Entry and cleared the goods. The mere fact that the bids for import were finalised by the respondent (MMTC) after approval of NTPC, would not change the nature of transaction....

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Ex-gratia charges for making good damages under a contract for unintended event not liable to service tax

K. N. Food Industries Pvt. Ltd. Vs The Commissioner of CGST & Central Excise (CESTAT Allahabad)

Observing that the ex- gratia charges made by principal to assessee- appellant were towards making good losses or injuries arising from unintended events and did not emanate from any obligation on part of any of the parties to tolerate an act or a situation, CESTAT Allahabad has held that the payment cannot be considered to be for some se...

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Cabling of various parts of agriculture machine is not ‘manufacture’

SPL Technologies Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)

CESTAT Delhi has held that mere cabling of various parts of agricultural machine (laser level transmitter, laser receivers, control boxes connecting cables and rechargeable battery packs) so as to let them function as a complete machine does not amount to manufacture and hence benefit of Sl. No. 399(A) of Not No. 12/2012-Cus. cannot be de...

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Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled

PCL Oil & Solvent Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad has held that Para 4.28(f) of Handbook of Procedure, 2004-09 relating to regularization of bonafide default by exporters using Advance Authorisations, cannot be applied straight away to normal imports where export obligations have been fulfilled....

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Valuation without indicating how market survey was conducted, is wrong

Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi)

Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi) Assessing officer has enhanced the declared value on the ground that those are not inconsonance with the current market price of similar goods being sold in the Indian market. However, the adjudication order does not indicate as to how and where the market survey h...

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August 2020