Cestat judgments - Page 5

No NCCD leviable on hydrocarbons for not being marketable

Commissioner, Central Excise and Service Tax Vs Gas Authority of India (CESTAT Delhi)

The Appellants contended that the mixture manufactured by the Respondents is Natural Gas Liquid (NGL) in contrast to which the Respondents submitted that the above is rather gas condensate on which NCCD should not be levied....

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Activity of filling gas received through pipeline into cylinders by compression not amounts to manufacture

Popular Carbonic Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Popular Carbonic Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) (i) The issue is to whether the process of compressing carbondioxide and subsequent filling in cylinder amounts to manufacture in terms of Chapter Note 9 to Chapter 28 of the Tariff Act has been settled in favour of the appellant by the Tribunal in […]...

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Limitation when assessee cannot file more than one refund claim for each quarter

SA Impex Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi)

SA Impex Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) When the provisions require that only one claim has to be filed for each quarter, definitely, an assessee has to file one claim only at the end of the quarter. Thus, the limitation cannot be counted from the day of LEO or the […]...

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Service tax refund cannot be denied on Legal Export of goods although procured through illegal means

V.V. Minerals [100% EOU] Vs Commissioner of GST & CE (CESTAT Chennai)

V.V. Minerals [100% EOU] Vs Commissioner of GST & CE (CESTAT Chennai) Unless there Is any provision to the contrary, the charging sections of the tax laws apply to illegal acts as they apply to legal acts and therefore tax is leviable notwithstanding that action for the illegal actions may be taken under some other […]...

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Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant

Maini Precision Products Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)

Maini Precision Products Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) In the present case, the learned Commissioner has confirmed the demand of CENVAT credit on the grounds that the appellant has failed to distribute the credit to its various units regarding common input service. The defence of the appellant that after the implem...

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LLP not required to pay service tax under reverse charge mechanism

SRL Advisors LLP Vs Commissioner of Central Tax Delhi (CESTAT Delhi)

SRL Advisors LLP Vs Commissioner of Central Tax Delhi (CESTAT Delhi) Rule 2(bc) of Service Tax Rules, refers to the meaning of ‘body corporate’ in Section 2(7) of the Companies Act, wherein any other body corporate which includes a LLP is specifically excluded from the definition of body corporate. Thus I hold that the appellant [&hel...

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One-to-one correlation between output & input service not required for claiming refund

General Motors Technical Centre India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT held that, there is no need to establish one-to-one correlation between output service exported and input service used in such services....

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No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract

Neyveli Lignite Corporation Ltd. Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Chennai)

CESTAT held that, no service tax is to be imposed on liquidated damages recovered for not adhering to time limits mentioned in the contract as the same would not be covered in ‘Declared Services’ mentioned under Section 66E(e) of the Finance Act, 1994...

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Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

F No. 01(05)/Circular/CESTAT/2021 26/07/2021

F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-110066 Dated: 26.07.2021 OFFICE MEMORANDUM It has come to notice that the Benches of the Tribunal have been adopting different standards in determining the period of limitation in appeals which are filed beyond the ...

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No service tax on forfeiture of earnest money deposit & liquidated damages

Steel Authority of India Ltd. Vs Commissioner of GST (CESTAT Chennai)

Steel Authority of India Ltd. Vs Commissioner of GST (CESTAT Chennai) Section 65B(44) defines service to mean any activity carried out by a person for another for consideration and includes a declared service. One of the declared services contemplated under section 66E is a service contemplated under clause (e) which service is agreeing t...

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