Cestat judgments - Page 4

Cenvat Credit of Swachh Bharat Cess paid on input services is available

M/s. State Street Syntel Services Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai)

Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilising Cenvat Credit and assessee was therefore entitled for the refund of it....

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Toothbrushes supplied free with toothpaste cannot be valued U/s. 4A for excise

M/s Contemporary Targett Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad)

M/s Contemporary Targett Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) Facts is not under dispute that the tooth brushes manufactured and supplied by the appellant were cleared either in bulk form or combo pack or in naked condition that means without any retail packing. Goods were supplied to tooth paste manufacturer who in ...

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No provision under law to refund Service Tax

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) Refund jurisdiction of the Officers of Central Excise and Service Tax emanates from Section 12E and Section 11B of Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The powers of the first appellate authority to decide appeals or such decisions emanates [&...

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No Service tax on Transferrable development right: CESTAT Chandigarh

DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh)

DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh) CESTAT held that Transferrable development right is immovable property, therefore, the transfer of development rights in the case in hand is termed as immovable property in terms of Section 3 (26) of General Clauses Act, 1897 and no service tax is paya...

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Sub-contractor liable to pay service tax even though on entire consideration service tax is paid by main contractor

Commissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi )

A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract...

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Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai)

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee was aggrieved with the order of the Commissioner (Appeals) who...

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Salary reimbursement not taxable “Manpower recruitment”

This is with reference to Supreme Court judgement dated 11-04-2019 in case of Nissin Brake India Pvt. Ltd where the transaction between  the Indian entity and parent company with respect to deputation of its employees in India was discussed and the decision pronounced by the CESTAT (Delhi) was upheld by the apex court. Facts of […...

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Posted Under: Service Tax |

In absence of consideration service tax cannot be charged

International Combustion India Ltd. Vs CCE (CESTAT Mumbai)

Arguably, service tax payment is necessary when the four things are satisfied;(i) There is a service(ii) There is a service provider(iii) There is a service recipient(iv) There is a consideration for such service paid by the recipient of service to the provider of the service....

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Recovery of interest without issuance of notice is bad in law: CESTAT Mumbai

M/s. Ansar & Co. Vs Commissioner of Customs (Imp-II) (CESTAT Mumbai)

The assessee should have been put to Notice and a reasonable opportunity should have been given for representing their case. While the same was not done, jumping straight way to coercive measures was certainly uncalled for. Therefore, Interest collected being without authority of Law needs to be refunded along with applicable interest....

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GST on amount received by Co-op Housing Society from its members

Tahnee Heights Co-Operative Housing Society Limited Vs Commissioner of CGST (CESTAT Mumbai)

The principle of mutuality is based on common law principles. It rests on the theory that a person cannot make a profit from himself/herself. An amount received from oneself cannot be regarded as income so as to be liable to tax. However, litigation often arises on its application to facts of cases. ...

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