Cestat judgments - Page 2

Service tax exemption cannot be denied for belated filing of declaration EXP-1, EXP-2

Makson Healthcare Pvt. Ltd. Vs CGST C.E & C.C (CESTAT Delhi)

CESTAT Delhi has held that exemption under Notification No. 31/2012-ST, to transportation of goods from factory to the gateway port, cannot be denied for belated filing of declaration EXP-1, EXP-2....

Read More
Posted Under: Service Tax |

Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)

CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy....

Read More

STTG certificate issued by Railways -Service Tax Refund can be claimed

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata)

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) Vide Notification No. 26/2014-C.E. (N.T.), dated 27-8-2014 – In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (f), the following clause shall be inserted, namely “(fa) a Service Tax Certificate for Transportat...

Read More

Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itself was done away with. Further, [&hellip...

Read More

Email / quotations cannot be the basis for re-determining value of goods

H S Chadha Vs Commissioner of Customs (Preventive (CESTAT Delhi)

Mails and other electronic evidence cannot be relied upon to prove undervaluation in absence of compliance of provisions of Section 138C of the Act ibid as held by Anvar P. V  and S.N.Agrotech. It is trite law that statements can be relied upon only if they are voluntary and true....

Read More

In-house corporate guarantee not liable to service tax

Sterlite Industries India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai has held that commission received/paid for issuance of corporate guarantee to associate/subsidiary companies is not exigible to service tax under Section 65(12)(a)(ix) of Finance Act, 1994. ...

Read More

Cenvat credit of tax paid on demurrage charges is available

Federal Express Corporation Vs Commissioner of Central GST & C.Ex (CESTAT Mumbai)

CESTAT Mumbai has held that demurrage was part of handling of import and export shipments of the assessee and therefore Cenvat credit of tax paid on such demurrage charges would be available. The demurrage charges were paid by the C&F service provider on behalf of the assessee and billed to him as out of pocket expenses. The Tribunal also...

Read More

Customs: No penalty U/s. 112(a) on goods not liable for confiscation U/s. 111

Pathange & Co. Vs Commissioner of Customs (CESTAT Hyderabad)

The short point to be decided is whether the consignment MFD copiers imported prior to 05.06.2012 when the restriction was imposed upon them are liable to confiscation under section 111(d) for violation of Foreign Trade Policy....

Read More

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...

Read More

Notification No. 41/2007-ST not provides straightaway exemption

Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) Exemption notification No. 41/2007-ST, we find that this notification exempts services which are used for export of goods. The words used are NOT “used in relation to export of goods”. In this case, GTA services were availed for t...

Read More

Browse All Categories

CA, CS, CMA (4,438)
Company Law (5,279)
Custom Duty (7,558)
DGFT (4,090)
Excise Duty (4,317)
Fema / RBI (3,944)
Finance (4,105)
Income Tax (31,600)
SEBI (3,295)
Service Tax (3,506)

Search Posts by Date

January 2020
M T W T F S S
« Dec    
 12345
6789101112
13141516171819
20212223242526
2728293031