Cestat judgments - Page 10

Service Tax Payable on Sale / Registration of post /pre paid SIM

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi)

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi) The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns […]...

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Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs The Commissioner GST & CCE (CESTAT Chennai)

The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the refund claim on 27.06.2017...

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Cenvat Credit of Service Tax paid on Rent of Infrastructural Facilities allowable

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi)

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) Conclusion: Cenvat credit is allowable on service tax paid on rent of infrastructural facilities as common facilities availed by assessee on rent basis were in ‘relation to the manufacture of goods’ and an integral part of the overall activity of manufacturing. ...

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Debit Note Is An Eligible Document For Availment of Cenvat Credit

Hindustan Petroleum Corporation Limited Vs CCT (CESTAT Hyderabad)

Debit note, even though not specifically indicated in rule 9(1), is an eligible document for availing CENVAT credit since the same is allowed by higher courts.CENVAT credit cannot be disallowed simply due to the reason that the service tax amount is mentioned with pen and is not pre-printed....

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No service tax liability where parties buying & selling properties on principal to principal basis

Premium Real Estate Developers Vs C.S.T. Service Tax (CESTAT Delhi)

Service tax cannot be imposed under the category Real Estate Service in absence of any defined consideration for the alleged service as both the parties were buying and selling property on principal to principal basis rather than as an agent and the principle....

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Mere variation in description of Goods in Dealers’ Invoice and Inward Notes not sufficient to suspect Fraudulent Credit

M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai)

M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai) The very variation in the description of the goods in the dealers’ invoice, as well as the material inward notes, cannot be a ground for alleging that the appellant has availed fraudulent credit. There is no allegation with respect to the [&hell...

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Service tax not payable on amount received towards mobilization advance of contract from Indian Navy

Hindustan Shipyard Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

Hindustan Shipyard Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) As far as the amounts received by the appellant from the Indian Navy for the purpose of upgrading their facilities at the shipyard are concerned, they are not linked to the present contract and hence can only be termed mobilization advances not linked to any [&he...

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Toll charge Collection on behalf of corporate entity liable to service tax under BAS

M/s Larson & Toubro Limited Vs C.S.T. Service Tax  (CESTAT Ahmedabad)

Compensation received by assessee in respect of collection of toll and other assorted services on behalf of the corporate entity backed by Government was liable to service tax under the head ‘Business Auxiliary Services’ (BAS)....

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No Service tax for setting up of temporary camps in connection with religious event

M/s Lallooji & Sons Vs Commissioner of Central Excise & S. T. (CESTAT Allahabad)

Service tax was not leviable for setting up of temporary camps in connection with the Gur-ta-Gaddi Tercentenary Celebration as it was a religious event. M/s Lallooji & Sons Vs Commissioner of Central Excise & S (CESTAT Allahabad)...

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CESTAT upheld Order sanctioning refund after rectifying clerical mistakes in shipping bills

Commissioner of Central Excise, Customs & Service Tax Vs M/s Mideast Integrated Steels Ltd. (CESTAT Hyderabad)

Order sanctioning refund by the first appellate authority (FAA) was upheld after rectifying the clerical/ arithmetical mistakes in the shipping bills....

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