Cestat judgments - Page 30

Handwritten Serial Number cannot be the reason for denial of ITC

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmedabad) The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise. It is clear from the rules that the invoice should [&hell...

Read More

Service Tax Refund claim filed after expiry of limitation cannot be entertained

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Comexx Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) We find that the decisions relied on by the appellant in his support were passed without appreciating the decision of Hon’ble Apex Court in the case of Doaba Co-operative Sugar Mills (supra) and in the case of Mafatlal Industries Limited vs. UOI – 1997 (89) […...

Read More

Commissioner (A) has power to remand the matter to Adjudicating Authority

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)

Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad) As regards the issue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon’ble Gujarat High Court judgment in the case [&he...

Read More

FOB price cannot be treated as cum duty price for export duty calculation

Sesa Goa Limited Vs Commissioner of Customs (CESTAT Hyderabad)

Transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty....

Read More

No Cenvat Credit denial for Clerical Error in mentioning Vehicle Number

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad)

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad) The issue in dispute is whether the appellant assessee is entitled to CENVAT Credit on the disputed eight invoices or otherwise. It is the case of the Revenue that no material was received by the appellant against these invoices...

Read More

‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bhara...

Read More

Transportation of iron ore from mines site to appellant’s crusher plant not falls under GTA service

East India Minerals Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Activity of transportation of iron ore lumps from the mines site to the appellant’s crusher plant does not constitute GTA service in terms of Sec.65(105)(zzp) read with Sec.65(50b) of the Finance Act, 1994....

Read More

No demand of service tax could be fastened on construction of complex

Prakash Builders Vs Commissioner, Central Excise, Customs and Service Tax (CESTAT Delhi)

The definition of 'construction of complex' and a 'residential complex' continued to remain the same after 1 July, 2012 and, therefore, service tax liability could not have been fastened even after 1 July, 2012 under 'construction of complex'....

Read More

Area based exemption under central excise available where new unit successor to previous unit and to adjacent units.

Spring Dells Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi)

Spring Dells Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) Conclusion: Assessee was entitled to the area-based exemption for the reason that it was admittedly the successor of the previous unit entitled to the exemption and all the units/sheds were located in one private industrial complex which could be said to be adj...

Read More

No service tax on Independent Buildings having single Residential Unit

Prakash Wadhwani Vs Commissioner, Central Excise, Customs and Service Tax, Bhopal (CESTAT Delhi)

Service tax can be demanded under 65(105)(zzzh) only if the building concerned has more than 12 residential units in the building and such levy will not apply in cases where in one compound has many buildings, each having not more than 12 residential units....

Read More

Browse All Categories

CA, CS, CMA (5,690)
Company Law (7,672)
Custom Duty (8,723)
DGFT (4,626)
Excise Duty (4,527)
Fema / RBI (4,815)
Finance (5,183)
Income Tax (38,444)
SEBI (4,132)
Service Tax (3,778)

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930