Cestat judgments - Page 30

Catering charges should be included in Mandap keeper service

M/s. Narmada Jackson Hotel Vs C.C.E., Bhopal (CESTAT Delhi)

It was held that in case of mandap keeper service, the catering charges (cost of buffet dinners) was not entirely excludable from the assessable value and therefore the appellant was eligible only for the benefit of abatement of 40% as per Notification No.12/2001-ST, dated 20.12.2001....

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No service tax on notional interest of security deposit

The Lake Palace Hotel and Motels P Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

It was held that service tax is not payable on the notional interest accrued on the security deposit received on providing immovable property on rent....

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Time limit to claim refund under rule 5 of Cenvat Credit Rules, 2004

M/s Infosys Technologies Ltd Vs. Commissioner of Service Tax (CESTAT Bangalore)

The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claim refund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date of export....

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Posted Under: Income Tax |

Service Tax on Services to or from Amalgamating Companies after appointed date

M/s Usha International Ltd. Vs CST, New Delhi (CESTAT Delhi)

It was held that In case of amalgamation of companies appointed date as per Amalgamation Scheme is required to be taken as the date of amalgamation and not the date on which entire formalities were completed and the service provided by assessee from the appointed date to Amalgamating Company is to be considered as provided to self, in w...

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Mere non-payment of duty is not equivalent to wilful misstatement

Quality Council of India Vs CC, New Delhi (CESTAT Delhi)

It was held that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply....

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No Service tax on sharing of resource, cost/ expense with Group Companies

Reliance ADA Group Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards the taxable service provided by the Appellant rather the receipts are towards the reimbursements of the...

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SEZ developer can claim ST refund on Input services by CA, CS etc

AMRL Hitech City Ltd Vs Commissioner of Central Excise & ST (CESTAT Chennai)

The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input services under Rule 5 of CENVAT Credit Rules, 2004 (“CC Rules”) read with Notification No. 12/2013-ST dated July 01, 2013....

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Entire Cenvat credit cannot be disallowed for part wrong availment

SIFY Technologies Limited Vs Commissioner of Service Tax, LTU Chennai (CESTAT Chennai)

It is held that merely because assessee has not reverse credit attributable to provision of exempted services would not disentitle it to claim credit which is otherwise available in respect of input services used in provision of taxable services....

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Limitation period if order been pasted at Factory Gate after closure

M/s Aafloat Textiles (India) Ltd Vs Commissioner of C.Ex. & Service Tax, Vapi (CESTAT Ahmedabad)

It is stated that all the operations and activities at the factory came to standstill. There was closure notice and the factory was closed. It is, therefore, impossible for the petitioner to have been aware of an order stated to be pasted on its factory gate. ...

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No duty on goods supply based on international competitive biddings

M/s Dressers Rand India Pvt. Ltd Vs Commissioner of C.Ex. & Service Tax, Daman (CESTAT Ahmedabad)

Assessees were engaged in the manufacture of Gas Compressor package, classifiable under Sub-heading No.8414.86 of the Schedule to the Central Excise Tariff Act, 1985. They supplied Gas Compressors to M/s Oil & Natural Gas Corporation Ltd (ONGC) on the basis of the tenders...

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