Cestat judgments - Page 30

Cenvat credit allowable on MS Steel items used for structural support

Thiru Arooran Sugars Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

The issue involved in both these appeals being the same were heard together and disposed by this common order. The parties hereinafter referred to as assessee and department for the sake of convenience....

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No Service tax on making truck tanks fit to be filled with LPG for further transportation by HPCL

M/s. Hindustan Petrochemical Corporation Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Bangalore)

It is to be understood that the appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation. ...

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Input Credit on Motor Repair Services cannot be denied to Insurance Company merely for bill in Vehicle Owner Name

M/s. United India Insurance Co. Ltd. Vs CCE & ST (CESTAT Chennai)

The present appeal challenges the OIO No. 104/2011 dated 31.03.2011. The appellant is providing services of „General Insurance business. The dispute covers the period 2004-05 to 2007-08. During the disputed period, the appellants availed Cenvat credit of the service tax paid on repairs and maintenance of the vehicles by the „Authori...

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Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.

Commissioner of Customs (I) Vs M/s Mahavir Roads & Infrastructure Pvt. Ltd. (CESTAT Mumbai)

Learned AR argued that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002 by construing that Mumbai Metropolitan Regional Development Authority (MMRDA) is a road construction corporation under the control of the State Government....

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Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962

M/s Global Marine Agencies Vs CC (Prev.) (CESTAT Delhi)

The appellant has a Custom Broker Licence. The Commissioner of Customs, Jodhpur by issue of the impugned order, rejected the application dated 26.02.2015 filed for renewal of their Customs Broker Licence....

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ICRISAT Eligible for Excise Duty refund on petroleum products procured by them

Commissioner of Central Tax Vs ICRISAT (CESTAT Hyderabad)

On perusal of records, it transpires that the issue is regarding refund of Central Excise duty paid on various petroleum products which are consumed by the respondent whether it can be refunded or otherwise....

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Excise duty not payable on fatty acid / soap stock generated as bye-product during manufacture of refined palm oil

M/s. Sri Devi Oil Pvt. Ltd. Vs CCE (CESTAT Chennai)

Brief facts are that the appellants are manufacturers of Refined Palm Oil and are registered with the Central Excise Department. Show cause notice was issued alleging that they have cleared fatty acid or soap stock without payment of duty....

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Cenvat Credit eligible on sales commission paid to promote Sale

Beloorbayir Biotech Limited Vs Commissioner Of Central Tax (CESTAT Bangalore)

The present appeal is directed against the impugned order dated 13.10.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant....

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CESTAT on Inclusion of VAT Subsidy in Assessable Value

M/s Maihar Cement Vs CCE & ST Jabalpur (CESTAT Delhi)

The present appeal is against the Order-in-Original No.26/2017 dated 28.09.2017. The appellant is a manufacturer of cement and clinker falling under chapter heading 2523 of the Central Excise Tariff. The Central Excise duty on the cement sold by the appellant was mostly discharged on MRP basis under Section 4A and partly by payment of Cen...

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No Service Tax on Commercial Construction Service by an Individual prior to 01.05.2006

Shri Bakthiyar Ahmed Vs CCE & ST (CESTAT Chennai)

The present appeal challenges the Order-in-Appeal No.8/2010 dated 24.02.2010. The demand covered the period 2004-05 to 2006-07. The appellant was engaged in providing Construction Service and Commercial or Industrial Construction service...

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August 2020