Cestat judgments - Page 20

No Service Tax liability on facility of selling CNG through Outlets of IGL by HP

M/s. Hindustan Petroleum Corporation Ltd. Vs. CCE (CESTAT Delhi)

A division bench of New Delhi CESTAT including Justice (Dr.) Satish Chandra, President and B. Ravichandran, Member (Technical) has said that amount received by Hindustan Petroleum Co. for giving facility of selling CNG through their Outlets is not subject to Service Tax. ...

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Cenvat credit eligible on expense for Repair & Maintenance of Plant & Machinery Eligible

CCE-Kutch (gandhidham) Vs Almac Enterprise (CESTAT Ahmedabad)

CCE Kutch (Gandhidham) Vs. Almac Enterprise (CESTAT Ahmedabad) Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes....

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No Service tax on Consideration received for sale of Developmental Rights

CCE Vs. M/s Shri Banke Bihari Ispat Pvt. Ltd. (CESTAT Delhi)

Consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real estates agents services....

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No service tax leviable on security services provided by police to Banks or for Cricket Matches

Mumbai Police Vs. Commissioner of Service Tax (CESTAT Mumbai)

Fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury. In the light of the C.B.E. & C. 's circular also, there can be no levy of service tax on such activities carried out by the police department....

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No excise duty on fatty acids, Wax & gum emerging during manufacture of refined vegetable oil

M/s Ricela Health Foods Ltd. Vs CCE (CESTAT Delhi)

The Central Excise Division Bench of the Tribunal while considering the appeals Nos. 653/2012 and 3585/2012 filed by M/s Ricela Health Foods Ltd. and M/s J.V.L. Agro Industrial Ltd., noticing conflicting judgments of two coordinate benches on the same dispute...

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Disposable Bed Pads / Bed Sheets not classifiable as Baby & Clinical Diapers

M/s Keshwanand Chemicals (P) Ltd. Vs CCE Indore (CESTAT Delhi)

Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby's bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall und...

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Food Preparations made in kitchen of Restaurant are Excisable Goods

M/s Bharat Hotel Limited Vs CCE (CESTAT Delhi)

The appellant is aggrieved by the order dated 16/08/2017 of Commissioner (Appeals), Central Excise, New Delhi. The appellant is managing hotels and restaurants. They were providing rooms for rent and also various food items, cakes, pastries, cookies, confectionary to the customers in their restaurants....

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SSI Exemption: Values of Clearance of Goods manufactured from Single Common Factory premises by two Firms can be clubbed

M/s Electro Industrial Sales Corporation Vs. CCE (CESTAT Delhi)

Aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well a...

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SSI exemption benefit cannot be denied on use of assigned brand name

M/s. Kusum Industries Shri Mithlesh Mathur Vs Commissioner of Central Excise & ST (CESTAT Delhi)

As the appellant is using the brand name of another person but it was by way of assignment deed. In that circumstances, the appellant is not using the brand name of another person but they are using their own brand name as assigned to them. In that circumstance, benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003 cannot ...

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Family Name use not amounts to use of Brand Name of 3rd Parties

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi)

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued […]...

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