Cestat judgments - Page 30

Failure to give intimation not restricts Reversal of Proportionate Cenvat Credit

Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?...

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Posted Under: Excise Duty |

Canteen, House keeping & cleaning service- CENVAT credit allowed

M/S. Tata Steel Ltd. Vs. Commissioner Of Central Excise & Service Tax, Jamshedur (Cestat Kolkata)

CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when same was situated within licensed factory premises of Assessee....

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Tax exemption can't be denied for Service fee designation in Rs.

Commissioner of Service Tax Vs Balaji Telefilms Ltd. (CESTAT Mumbai)

It is held that although contract, undoubtedly, designates the consideration in Indian rupees so that the service provider is not put to loss on account of currency fluctuations and merely because Service provider designates the consideration in Indian rupees, his Service Tax Exemption on Exports cannot be denied, ...

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Order cannot travel beyond allegations raised in SCN

R.R. Paints (P.) Ltd. Vs Commissioner of Central Excise, Mumbai-III (CESTAT Mumbai)

In this case in the show-cause notice the allegation is that the appellant availed input service credit on construction of shopping complex outside the factory premises whereas in the impugned order, the demand has been confirmed on the ground that the service provided and credit availed was not either directly or indirectly in relation t...

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Department cannot insist to avail particular option under Rule 6

M/s Mahindra & Mahindra Limited Vs CCE, Jaipur – I (CESTAT Delhi)

They were availing Cenvat credit of education cess paid on the inputs used by them in the manufacture of tractors. The tractors manufactured by the appellants are exempted from payment of excise duty vide Notification No. 23/2004-CE dated 09/07/2004....

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Tribunal's decisions binding on lower authorities

K.R.S. Enterprises (P.) Ltd. Vs Commissioner of Service Tax, Bangalore (CESTAT Banglore)

It was held that the Tribunal's decisions are binding on the lower authorities and cannot be ignored on the sole ground that the Revenue may prefer to file appeal against the same before the higher authorities until and unless the same is set aside by a higher forum. ...

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Exports to SEZ should be included for Refund of Service Tax

M/s. Cognizant Technology Solutions Vs CCE & ST (LTU), Chennai (CESTAT Chennai)

It was held that when the revenue proceeded to include the value of SEZ exports in computing the total turnover, the same should also have been included in computing export turnover and accordingly the value of export turnover should be equal to the total turnover and the value of SEZ exports should be included in the export turnover (num...

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Penalty on Firms than No separate penalty on partners

Sharp Engineers Vs Commissioner of Central Excise (CETAT Ahmedabad)

Once partnership firm penalized, separate penalty not imposable upon partner of the firm because the partner is not a separate legal entity as there is no difference between the partner and the partnership firm....

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Burden of proving unjust enrichment is on Revenue

Balaji Pressure Vessels Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

It was held that when the assessee has provided the required documents for justifying that the incidence of tax has not been passed on, it is for the department to show by adducing some material that the incidence of tax has been passed on....

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Service Tax Payable on SIM Card Activation Charges

Loop Mobile India Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

The appellant were selling the sim cards to their franchisee and was paying sales tax to the State and activating the sim cards in the hands of subscribers at a valuable consideration and paying sales tax on the activation charges....

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