Cestat judgments - Page 4

Service Tax Refund | Date of reversal should be considered as date of payment | Cancellation of Flat Booking

Ramesh Kumar Agarwal Vs Commissioner of Central Excise & Central GST (CESTAT Delhi)

Ramesh Kumar Agarwal Vs Commissioner of Central Excise & Central GST (CESTAT Delhi) Coming to the plea of issue being barred by time, I hold that no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7th May, 2018 […]...

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Interest on delayed Service Tax refund payable on expiry of 3 months from application

Astrazeneca India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)

Astrazeneca India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) Since the issue of interest on delayed refund has been settled by the apex court in the case of Ranbaxy Laboratories Ltd. (supra) wherein Hon’ble Supreme Court has held that interest on delayed refund under Section 11BB is payable on expiry of three months [&h...

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Hand Mixers are different from Handheld Blender & not liable for BIS compliance

Kelhome Impex Vs Commissioner of Customs (CESTAT Bangalore)

I am of the opinion that the Handheld Mixer are not liable to have a BIS compliance as mentioned in BIS Kitchen Appliances (Quality Control) Order, 2018. I am of the opinion that the Handheld Mixer are not liable to have a BIS compliance as mentioned in BIS Kitchen Appliances (Quality Control) Order, 2018 ...

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DRI are not proper officer for issuing demand under section 28

Evershine Customs (C & F) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Evershine Customs (C & F) Pvt. Ltd. Vs Commissioner of Customs a) The penalty under section 112 on the Customs Broker is set aside because even if the allegation that the CB has not fulfilled his obligations under CBLR 2013 is proven, no penalty can be imposed on this ground under section 112 of the […]...

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Period of Limitation increased to 18 Months w.e.f. 28.05.2012

Krishi Upaj Mandi Samiti Baran Vs Commissioner, CGST & Central Excise Division (CESTAT Delhi)

Krishi Upaj Mandi Samiti Baran Vs Commissioner, CGST & Central Excise Division (CESTAT Delhi) There is no dispute that the relevant date in the present case is 25.11.2012. Prior to this date on 28.05.2012, section 73(1) of the Finance Act was amended and it was provided that the Central Excise Officer could issue a notice […]...

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Service Tax under RCM not payable on Commission Paid to Overseas Commission Agent

Commissioner of Central Excise Vs PKPN Spinning Mills (P) Ltd. (CESTAT Chennai)

Commissioner of Central Excise Vs PKPN Spinning Mills (P) Ltd. (CESTAT Chennai) The issue involved is whether appellant is liable to pay service tax on the commission paid to foreign agents under the reverse charge mechanism. The parties are referred to as “assesee” and “department” for the same of convenience. 2. ...

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Providing loans to borrowers by the bank does not amount to service

This implies that services by way of loan do come within the purview of supply, however, that has been considered as an 'exempted supply' in the Service Exemption Notification....

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Posted Under: Service Tax |

GTA Services: Carting Challan is not equivalent to consignment note

Mukesh Kumar Jaiswal Vs Commissioner (Appeals)  (CESTAT Delhi)

Hon’ble CESTAT, Delhi observed that Carting Challan is not equivalent to a Consignment note. Carting Challan is only for internal control of forest department whereas a Consignment Note is a negotiable instrument in which the transporter is bound to deliver the goods to a bonafide holder of title....

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CENVAT credit allowable on lift which is capital goods: CESTAT Bangalore

Divya Sree R O W Projects Vs Commissioner of Central Tax (CESTAT Bangalore)

Divya Sree R O W Projects Vs Commissioner of Central Tax (CESTAT Bangalore) After considering the submissions of both the parties and perusal of the material on record, I find that when the passenger lift was imported, it was classified under Chapter 84 and the Classification was accepted by the Department and once the classification [&he...

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CENVAT Credit eligibility cannot be questioned at the Time of claiming of Refund

Microsoft Research Lab India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)

Microsoft Research Lab India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore) CESTAT find that the appellant has given detailed justification for each of the impugned services involved in these two appeals with judicial precedents and the impugned services have been used by the appellant for rendering the output services....

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