Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Custom Duty : CESTAT Bangalore allowed AIFTA exemption, holding valid Country of Origin certificates could not be disregarded without prescribed...
Custom Duty : CESTAT Mumbai upheld customs duty demand and penalties after finding undervaluation proved through supplementary invoices and the ...
Custom Duty : CESTAT Chennai held a personal penalty appeal abated on the appellant’s death as no application for continuance was filed under ...
Service Tax : CESTAT Mumbai restored CENVAT credit refund, holding services to a German entity were exports under Rule 6A and not intermediary s...
Service Tax : CESTAT Chandigarh held marketing support services to a Singapore entity were export of services, allowed refund with interest, and...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
Substantial benefit cannot be denied on the basis of mere technical violation. In this case, the respondents have made effort to obtain certified copy of the bill of entry which was also denied to them. Further it is not disputed that the goods have not suffered duty and they have not been used in the manufacture of final product. Therefore, the respondents are entitled for CENVAT credit availed by them on the strength of xerox copy. Accordingly, I do not find any infirmity with the impugned order and the same is upheld. Appeal filed by the Revenue is rejected.
4. After hearing both sides, I find that this issue has been already settled by Hon’ble High Court of Bombay in the case of CCE vs. Ultratech Cement Ltd. reported in 2010 (260) ELT 369 = (2010-IST-46-HC-MUM-ST wherein the Hon’ble High Court of Bombay has held that input service credit availed by the assessee on outdoor catering is available subject to that the assessee does not charge anything from the employees (in case the cost of food supplied to the worker forms part of the assessable value.) As there is no allegation ag
M/s. Tradex Polymers Pvt. Ltd. is a registered service provider and is a Del credere consignment agent and during the course of advertising and publicizing the product the assessee enlisted the services of a mandap keeper which is an input service. This confirms to the definition of input service as defined under Cenvat Credit Rules, 2004. I find the ratio of the decision in the case of M/s. Coca Cola India Pvt. Ltd. Vs. CCE Pune-3 reported in 2009 (15) STR 657 (Banglore)
I, however, find that prior to 10/09/2004 collection of cheques / bills etc. was not part of business auxiliary service and scope of customer care service cannot be stretched to cover such collection prior to this date under sub-clause (iii) of definition. Customer care service relates to post sale services rendered to the users / consumers by the service provider who provide this care on behalf of the client. No element of such customer care is present in the activity of collection of bills etc. Further, if collection of chequ
We find that as per the appellant, major amount of demand working out to Rs.12.07 crores pertains to capital goods credit utilised. We note that the Commissioner wrongly found that the restriction contained in Rule 6(3) of CCR as regards the use of cenvat credit above 20% of the tax paid applied to credit of capital goods also. In the circumstances, we set aside the impugned order and remand the entire case to the Commissioner for a fresh decision on all issues after hearing the assessee. The appeal is allowed by way of remand. Stay petition is also disposed of.
We have heard both sides. The provision of security at the Calcutta guest house has no nexus or relation with the business of manufacture of the assessees, who are manufacturers of ‘Titanium-di-oxide’, ‘Ferrous Sulphate’ etc., in Tuticorin. Therefore, the security service for the guest house cannot be considered as an input service so as to make credit of tax paid on such services admissible to the assesses. I, therefore, uphold the impugned order and reject the appeal.
As per clause (zr) of section 65(105), service tax is leviable on any service provided to any person, by a cargo handling agency in relation to cargo handling service. The argument of the Appellant is that they could never understand that they were a cargo handling agency because they are in the business of warehousing of goods for which they were already paying service tax. This was a service provided by the contractors and the charges were recovered from the customers who use such services. But as a corporation owned by the Rajasthan State they did not want to enter into dispute on this issue with the Union of India and as soon as the issue was pointed out to them they started paying tax for the charges collected by them and paid to their contractor who was providing the service.
The dispute in the present appeal relates to the availment of service tax paid on the insurance service availed by the appellant to cover the damage or loss to the goods exported by the appellant, in as much as the said policy is for covering the goods in the foreign countries except India, lower authorities have held that the same cannot be considered as input services.
Demands for service tax with interest as applicable has been confirmed against the appellants and equal amount of penalty has also been imposed under Section 78 of Finance Act, 1994. The appellant one non profit organisations registered under Bombay Public Trust Act and is engaged in providing service of health club/sports activities to its members. Though separate orders have been passed, issue involved is same. Hence a common order is passed.
I note that in the case of Commissioner of Central Excise, Nagpur Vs Ultra Cement Ltd. = ( 2010-TIOL-745-HC-MUM-ST ) , the Nagpur Bench of Hon’ble Bombay High Court has held that credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker. Although, ld. counsel submits that a token amount of Re.1/- has been collected from the employees/workers of the assessee’s company, since show cause notice does not advert to this factual position nor do the orders of the authorities below consider this aspect, the impugned order is set aside and the case remitted to the adjudicating authority for fresh decision in the light of the Hon’ble High Court judgment cited supra.
