CESTAT Half Yearly Digest: January To June 2024 - PART II

Mariya Paliwala

9 July 2024 1:35 PM GMT

  • CESTAT Half Yearly Digest: January To June 2024 - PART II

    CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of FlatsCase Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.Freight/Insurance Amount Is Not Includible In Assessable Value Of...

    CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of Flats

    Case Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, Mumbai

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.

    Freight/Insurance Amount Is Not Includible In Assessable Value Of Goods For Charging Excise Duty: CESTAT

    Case Title: Panama Petrochem Ltd. Versus Commissioner of C.E. & S.T.-Daman

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the freight or insurance amount is not included in the assessable value of the goods for charging excise duty.

    Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT

    Case Title: Shri Abbasbhai Teherali Bharmal Versus Commissioner of C.E. & S.T.-Rajkot

    The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cross-examination is necessary for arriving at a fair trial.

    Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT

    Case Title: M/s. Sandeep N Savani Versus Commissioner of GST & Central Excise

    The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is no tax liability on the appellant for the impugned flats constructed prior to July 1, 2010, having less than 12 units or flats.

    Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

    Case Title: M/s. Steel Authority of India Limited Versus Commissioner of Central Excise and Service Tax

    The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.

    Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT

    Case Title: Sh Mohammed Mustafa Versus Pr. Commissioner of Customs Hyderabad

    The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods.

    No Service Tax Can Be Demanded On Sale Of Goods Or By Way Of Including Value Of Goods In The Service: CESTAT

    Case Title: Hamon Shriram Cottrel Pvt. Ltd. Versus Commissioner of C.E. & S.T.-Vapi

    The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be demanded on the sale of goods or by way of including the value of goods in the service.

    Statements Recorded Under Section 108 Of Customs Act, 1962 Are Admissible Before Court Of Law: CESTAT

    Case Title: M/s.GND Cargo Movers Versus Commissioner of Customs

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that statements recorded under Section 108 of the Customs Act, 1962, are admissible before a court of law.

    Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT

    Case Title: Sh Mohammed Mustafa Versus Pr. Commissioner of Customs Hyderabad

    The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods.

    Technical Assistance For Manufacture Of Aircraft & Engines Not Covered Under IPR-Services: CESTAT

    Case Title: M/s. Hindustan Aeronautics Limited Versus Commissioner of Central Excise, Customs and Service Tax

    The Kolkata Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that technical assistance for the manufacture of aircraft and engines is not covered under the category of "Intellectual Property Services" (IPR-Services).

    Import Of Second Hand Medical Devices Having Minimum Residual Life Of 5 Years Or More Are Not E-Waste/Hazardous Waste: CESTAT

    Case Title: Nano Hospitals Pvt. Ltd. Versus Principal Commissioner of Customs Hyderabad - Customs

    The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that used medical devices with a minimum residual life of 5 years or more are not e-waste or hazardous waste.

    Online Ticketing Platform Under Aegis Of BookMyShow Not Receiving Any Consideration From Card Companies, No Service Tax Payable: CESTAT

    Case Title: Bigtree Entertainment Pvt. Ltd. Versus Commissioner of Service Tax VI, Mumbai

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the online ticketing platform under the aegis of BookmMyShow is not receiving any consideration from card companies, and no service tax is payable.

    18% IGST Is Applicable On Nutrition/Dietary Supplements: CESTAT

    Case Title: Bright Performance Nutrition Versus Commissioner Of Customs-Mundra

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that 18% Integrated Goods and Service Tax (IGST) is applicable on nutrition and dietary supplements.

    CENVAT Credit Available On Input Services Used For Production Of Electricity Transferred To Its Sister Unit Free Of Cost: CESTAT

    Case Title: Finolex Industries Ltd. Versus Commissioner of Central Tax, Pune I

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is entitled to cenvat credit on inputs and input services used for the production of electricity, which are transferred to its sister unit at Urse free of charge.

    Fire Brick After Use In Kiln Is Not Liable To Excise Duty As Waste And Scrap: CESTAT

    Case Title: Orient Glaze Pvt Limited Versus Commissioner of Central Excise & ST, Anand

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the use of fire brick that is dismantled from the undershell of a kiln is not liable to duty as waste or scrap.

    No Confiscation If Prior Permission Taken From Customs Dept. For Storage Of Non-Bonded Goods In Bonded Warehouse: CESTAT

    Case Title: M/s. Ganesh Benzoplast Limited Versus Commissioner of Customs, Nhava Sheva-I

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the provisions of Sections 111(j) and 111(h) of the Customs Act cannot be invoked when prior permission is given by the customs authorities for the storage of non-bonded goods in a bonded warehouse after payment of due duty.

    Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTAT

    Case Title: BRK Educational Society Versus Commissioner of Central Excise & Service Tax, Guntur

    The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant-Society is not liable to pay service tax on their activity of imparting education as per the Intermediate curriculum, with intensive preparation for competitive exams.

    No Service Tax Payable On Consideration Received For Operating And Arranging Outbound Tours: CESTAT

    Case Title: M/s. Weldon Tours & Travels Pvt. Ltd. Versus Commissioner of Service Tax - Delhi

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on a tour operator's services provided beyond the territorial limits of India.

    Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

    Case Title: M/s. NMDC Limited Versus Commissioner of C.G.ST.

    The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.

    Services Rendered By Microsoft India To Overseas Entity Qualify To Be Exports, No Service Tax Payable: CESTAT

    Case Title: M/s Microsoft Corporation (India) Pvt. Ltd. Versus The Commissioner of Service Tax, Delhi

    The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services rendered by Microsoft India to overseas entities qualify to be 'exports'.

    Agreement For Supply Of Water Is Not Covered Under Right To Use Natural Resources; CESTAT Quashes Rs. 10 Crores Service Tax Demand

    Case Title: Sasan Power Limited Versus Commissioner, Central Excise & Central Goods and Services Tax

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the agreement executed between the appellant and the government is for the supply of water, for which charges are paid by the appellant on the basis of the volume of water drawn, and it is not a case of the assignment of the right to use natural resources by the government.

    No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

    Case Title: National Co-Operative Consumers' Federation Of India Ltd Versus Commissioner Of Central Excise Delhi Iii Commissionerate, Udyog

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the revenue cannot charge any service tax.

    Advertising And Marketing Expenses For Sale Of Post-Import Goods Can't Be Included In Value Of Goods: CESTAT

    Case Title: Reliance Brands Luxury Fashion Private Ltd. Versus The Principal Commissioner of Customs

    The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that expenses related to advertising and marketing are expenses in respect of activities carried out in India for sale of the goods in India which is post-import and, therefore, expenses cannot be part of the value of the imported good.

    CISF Reputed Government Of India Undertaking Can't Intend To Evade Service Tax Payment: CESTAT

    Case Title: Central Industrial Security Force Versus Commissioner of Central Tax Visakhapatnam

    The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand, held that rent-free accommodation provided to CISF personnel cannot be taken as additional consideration.

    No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTAT

    Case Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, Rajkot

    The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no service tax is payable on freight margin recovered from customers in cases of outbound shipment.

    No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTAT

    Case Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, Rajkot

    The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no service tax is payable on freight margin recovered from customers in cases of outbound shipment.

    Export Obligation Under Advance Authorization Scheme Is Complied, All Duties Are Exempted: CESTAT

    Case Title: M/s Jewel Utensils Industries Versus C.C. - Mundra

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the goods were cleared under the advance authorization scheme, according to which all the duties are exempted by way of debiting in the advance licence scheme.

    Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTAT

    Case Title: M/s. Rajasthan State Road Transport Corporation Versus Commissioner of Central Excise and Service Tax Commissionerate

    The Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot be called means of transport of goods.

    Broomsticks Made Up Of Plastic Not Using Vegetable Material Taxable w.e.f 22.09.2017: CESTAT

    Case Title: Rajat International Versus Commissioner Of Customs-Mundra Customs

    The Ahembadad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that broomsticks made up of plastic not using vegetable material are taxable with effect from September 22, 2017.

    Accumulated Cenvat Credit Refund Allowable On Export Of Goods Even If Exempted From Central Excise Duty: CESTAT

    Case Title: M/s Kancor Ingredients Ltd. Versus Commissioner, CGST, Noida

    The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of accumulated Cenvat Credit is allowable on export of goods even if they are exempted from payment of Central Excise Duty.

    Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

    Case Title: National Engineering Industries Limited Versus Commissioner of CGST and Central Excise

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set aside.

    Customs Duty Amount Involved Is Less Than Threshold Limit: CESTAT Dismissed Dept.'s Appeal

    Case Title: Commissioner of Customs ICD Patparganj & Other ICDs Versus VSM Impex Pvt. Ltd.

    The Chandigarh Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has dismissed the dept.'s appeal, in which the customs duty amount involved is less than Rs. 50 lakhs.

    Set Top Boxes Satisfy Definition Of 'Inputs', Dish TV Entitled To 100% Credit: CESTAT

    Case Title: M/s Dish TV India Ltd. Versus Commissioner of CGST, Noida

    The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of 'Inputs'.

    Dept. Can't Re-Determine MRP Of Laptops Imported By Acer India Supplied With Laptop Bag: CESTAT

    Case Title: M/s. Acer India (Pvt.) Ltd. Versus Commissioner of Customs (Audit)

    The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department cannot re-determine the MRP of laptops imported by Acer India.

    Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT

    Case Title: M/s. Mittal Iron Foundry Private Limited Versus Commissioner of Central Excise

    The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that clandestine removal cannot be substantiated without any corroborative evidence.

    Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

    Case Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, Rajkot

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.

    Excise-Duty Not Payable On Trade Discount Offered To Bulk Buyer Of CNG: CESTAT

    Case Title: Mahanagar Gas Ltd. Versus Commissioner of Central Excise, Mumbai-II

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on trade discounts offered to bulk buyers of compressed natural gas (CNG).

    No Addition Is Permitted U/s 68 Without Linking Alleged Entries Of Cash With That Of Material Seized During Course Of Search: Mumbai ITAT

    Case Title: Parag Motilal Savla verses ITO

    On finding that the AO has failed to prove that the seized documents were related to the assessee, the Mumbai ITAT held that the addition made by the AO u/s 68 of the Income Tax Act, without bringing any concrete evidence on record incriminating the assessee is not sustainable, and deserves to be deleted.

    Claim As Residential House, No Basic Amenities For Habitation Found; Delhi ITAT Upholds Disallowance Of Deduction U/s 54

    Case Title: DCIT verses Sandeep Hooda

    On finding that all the basic amenities desired for a living, were not available in the subjected property rendering it to be non-habitable, the New Delhi ITAT held that the assessee had not constructed the residential house, and hence, deduction u/s 54 of the Income Tax Act, was rightly denied by the AO.

    Approving Authority Has Acted As Mere Rubber Stamp While Granting Approval U/s 153D: Delhi ITAT Quashes Assessment Passed Without Application Of Mind

    Case Title: MDLR Airline (P) Ltd. verses DCIT

    On finding that the approval granted u/s 153D is not in accordance with the provisions of the Income Tax Act, the New Delhi ITAT held the approval granted u/s 153D is invalid and set aside the order passed by the First Appellate Authority as he acted as a mere rubber stamp.

    Minimum Import Price Paid On Prime Pre-painted Steel Coils; CESTAT Quashes Redemption Fine, Penalty

    Case Title: M/s Hindustan Distributors Versus Commissioner of Customs, Ludhiana

    The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the minimum import price (MIP) paid on prime pre-painted steel coils is not payable; therefore, a redemption fine and penalty are not payable.

    Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT

    Case Title: M/s. Valeo Friction Materials India Ltd. Versus Commissioner of Customs

    The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.

    Redemption Fine And Penalty Can Be Imposed On Re-export Of Prohibited Goods: CESTAT

    Case Title: M/s. Scania Commercial Vehicles India Pvt. Ltd. Versus Commissioner of Customs

    The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Section 125 enables the Customs Officer to grant an option to the owner or the person from whose possession the goods have been seized to pay a fine in lieu of confiscation. In an adjudication proceeding as in the present case these are the provisions which would come into play. If the owner gets the goods released after payment of redemption fine, he may either clear it for home consumption or re-export the same subject to the relevant rules. A permission granted for re-export on the basis of a request made by the owner of the goods is outside the purview of the adjudication proceedings.

    Aircraft Used Only For Providing Non-Scheduled Passenger Services Entitled For Customs Exemption: CESTAT

    Case Title: Escorts Limited Versus Commissioner of Customs (Preventive)

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the aircraft used only for providing non-scheduled passenger services is entitled to customs exemption.

    Responsibility Of Customs Broker Does Not Include Keeping Continuous Surveillance On Client: CESTAT

    Case Title: M/s Pushpanjali Logistics Versus Commissioner of Customs (Airport & General)

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 does not include keeping continuous surveillance on the client.

    No Service Tax Exemption On Race Tracks Not Meant For Public Use: CESTAT

    Case Title: M/s. Paramount Infraventures Pvt. Ltd. Versus Commissioner of Service Tax – Delhi II

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax exemption on race tracks is meant for public use.

    Deduction Of Trade Discount From Assessable Value Is Admissible On Sale Transactions: CESTAT

    Case Title: Mahanagar Gas Ltd. Versus Commissioner of Central Excise, Mumbai

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the deduction of trade discount from assessable value is admissible on sale transactions.

    Service Tax Exemption On Services Of Providing Vehicles On Hire Basis To GTA: CESTAT

    Case Title: M/s. Manak Chand Agarwal Versus Commissioner of Central Goods and Service Tax, Excise and Customs, Udaipur

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax exemption on services of providing vehicles on a hire basis to the Goods Transport Agency (GTA).

    Olectra Greentech Eligible For DFIA Scheme Benefits On Imported Lithium Ion Battery For Agriculture Tractor Export: CESTAT

    Case Title: Principal Commissioner of Customs Hyderabad Versus M/s Olectra Greentech Ltd.

    The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, Olectra Greentech, is eligible for Duty-Free Import Authorization (DFIA) Scheme benefits on imported lithium-ion batteries for agriculture tractor export.

    Mark Engraved On Gold Coins Is House Mark And Not Brand Name, No Excise Duty Payable: Chennai CESTAT

    Case Title: M/s.AVR Swarnamahal Jewelry Limited Versus The Commissioner of CGST & Central Excise

    The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the mark engraved on gold coins as it is just a house mark and not a brand name.

    No Service Tax Payable On Interest Income On Overdraft/Cash Credit Facilities: Kolkata CESTAT

    Case Title: The Assam Cooperative Apex Bank Ltd. Versus Commr. of CGST, Customs & Central Excise, Guwahati

    The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on interest equivalent on overdraft or cash credit extended by cooperative banks.

    Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT

    Case Title: M/s P S Construction Versus Commissioner

    The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that when the extended period is not invokable, the penalty under Section 78 of the Finance Act, 1994, is also not leviable since the ingredients for invoking the extended period and levying the penalty under Section 78 are the same.

    Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

    Case Title: Sun Pharmaceuticals Industries Versus Commissioner

    The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that recovery provisions of the Central Excise Act are not applicable to service tax.

    Dept. Can't Challenge Customs Duty Demand, Below Threshold Limit Prescribed By CBIC: CESTAT

    Case Title: Commissioner of Customs Versus Sedna Impex India Pvt Ltd

    The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while dismissing the department's appeal, held that the department is precluded from challenging the commissioner's order if customs duty demand is below the threshold limit prescribed by the Central Board of Indirect Taxes and Customs (CBIC).

    Mumbai CESTAT Allows CENVAT Credit To HDFC ERGO Against Duty Paid On Re-Insuring Motor Vehicle

    Case Title: HDFC ERGO General Insurance Co. Ltd. Versus Commissioner

    The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit taken by the appellant, HDFC ERGO, against duty paid on re-insuring motor vehicles while providing general insurance service for the period from April 2011 to March 2012.

    Coca Cola's "Minute Maid Nimbu Fresh" Is Classifiable As “Fruit Pulp Or Fruit Juice Based Drinks”: Allahabad CESTAT

    Case Title: M/s Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of Central Excise

    The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the product “Minute Maid Nimbu Fresh” is classifiable under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule under the category of “fruit pulp or fruit juice-based drinks.”

    CA Certificate Sufficient To Grant Special Additional Duty Refund Claim: CESTAT

    Case Title: M/s Faxtel Systems (India) Versus Commissioner of Customs Bangalore

    The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once a CA certificate is produced, in the absence of any allegation of fraud or collusion, such a certificate is sufficient to grant the refund claim. The Special Additional Duty (SAD) refund should not be denied merely for technical violations.

    “Convenience Fee” & “Cancellation Fee” Not Connected To Business Promotion; CESTAT Quashes Service Tax Demand Against Yatra Online

    Case Title: M/s Yatra Online Pvt Ltd Versus Commissioner, CGST, Gurugram

    The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand against Yatra Online, held that “convenience fee” and “cancellation fee” are recovered in the course of the provision of the service related to the booking of tickets for passage through air and not in connection with any business promotion.

    Service Tax Exemption On Laying Pipelines For Water Supply And Drainage: Ahmedabad CESTAT

    Case Title: Skyway Construction Versus Commissioner of Central Excise & ST, Surat

    The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on laying pipelines for water supply and drainage.

    Service Tax On Commission Paid To Foreign Commission Agents Is Payable Under RCM From 18.04.2006: Bangalore CESTAT

    Case Title: Hanuman Weaving Factory Versus Commissioner of Service Tax

    The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax on commission paid to the foreign commission agents is payable under reverse charge only from April 18, 2006, and not from January 1, 2005.

    Customs Brokers Not Liable Once Verification Of Address Is Completed: Delhi CESTAT

    Case Title: M/S Pawan Kumar Tiwari Versus Commissioner, Customs-New Delhi

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) does not include keeping continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations.

    No Service Tax Payable On Amount Received By Automobile Dealer From Manufacturer As Trade Discount: Delhi CESTAT

    Case Title: M/S Divine Autotech Private Limited Versus Commissioner Of Central Tax

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on an amount received by an automobile dealer from the manufacturer as a trade discount.


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