2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

CESTAT Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line. Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT Case Title: M/s. Rashleela Enterprises Pvt. Ltd. Versus The Commissioner The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service". Purchase And Sale Of Liquor By The Corporation Will Not Fall Within The Ambit Of BAS And Is Not Taxable: CESTAT Case Title: M/s. Rajasthan State Beverages Versus The Principal Commissioner The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the corporation will not fall within the ambit of Business auxiliary services (BAS) and would, therefore, not be taxable. Charges Of Clandestine Removal Not Sustainable Merely On The Basis Of Difference In Figures Of Audit Report And ER-1 Return: CESTAT Case Title: M/s. Micky Metals Limited Versus Commissioner of Central Excise, Bolpur The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal are not sustainable merely on the basis of the difference in figures between the audit report and the ER-1 return. No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT Case Title: M/s Knight Riders Sports Pvt Ltd. Versus Pr. Commissioner of Service Tax-IV The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Knight Riders are not liable to pay service tax on coaching services provided in relation to sports. Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT Case Title: M/s. Gannon Dunkerly & Co.Ltd. Versus Commissioner of CGST & CX, Bhubaneswar-I Commissionerate The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner (Appeals). No Excise Duty Payable On Waste Or Rubbish, Which Is Thrown Up In The Course Of Manufacture: CESTAT Case Title: JSW Steel Ltd. Versus Commissioner of Central Excise The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Waste or rubbish that is thrown up in the course of manufacture cannot be said to be a product of manufacture and cannot be subject to excise duty. Ranger And Brutus Vehicles Imported By Polaris India Are Not Designed For Transportation Of Persons: CESTAT Case Title: Polaris India Private Limited Versus Principal Commissioner of Customs The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Ranger and Brutus Vehicles imported by Polaris India are not designed for the transportation of persons. No Excise Duty Applicable On Residual Fuel Gas Cleared By Haldia Petrochemicals: CESTAT M/s. Haldia Petrochemicals Limited Versus Commissioner of Central Excise, Haldia The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is applicable on Residual Fuel Gas (RFG) cleared by Haldia Petrochemicals. Wired Headset Not A Part Of Any Mobile Phone: CESTAT Allows Customs Duty Exemption Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs (Import)Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty exemption on Earphones. CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada Case Title: Centre for Marine Living Resources & Ecology Versus The Commissioner of CustomS The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the vessel Sagar Sampada is an Ocean-Going Vessel that is eligible for import duty exemption in respect of spares, parts, and other specific items for the vessel's repair. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: M/s Lupin Limited Versus Commissioner of Central Goods & Service Tax & Central Excise The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, ...

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Mariya Paliwala

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