CESTAT Tax Cases Monthly Round Up: July 2024

No Service Tax Payable By CIPLA On Manufacturing And Exporting Of Pharmaceutical Products: CESTATCase Title: Commissioner, Central Excise And Service Tax Versus CIPLAThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable by Cipla on the manufacturing and export of pharmaceutical products.Samsung India Entitled To Customs Duty Exemption On Imported IC-Codecs: CESTATCase Title: M/s. Samsung India Electronics Pvt. Ltd Versus Commissioner Of CustomsThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Samsung India is entitled to customs duty exemption on imported IC-Codecs.CESTAT Quashes Service Tax Demand On Insurance Auxiliary Service And Short Account Of Insurance Premium IncomeCase Title: M/s Oriental Insurance Company Limited Versus Principal Commissioner of Central ExciseThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on insurance auxiliary services and short accounts of insurance premium income.Attempt To Export SCOMET Item Without Authorization Is Serious Violation; CESTAT Upholds Penalty Against Customs BrokerCase Title: Flyover Cargo Pvt. Ltd. Versus Commissioner, Customs-New Delhi (Airport And General)The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that an attempt to export specialized chemicals, organisms, machinery, equipment, and technology (SCOMET) items without the required authorization is a serious violation.SBI Not Entitled To Refund Of Krishi Kalyan Cess: CESTATCase Title: M/s SBI Cards And Payment Service Ltd Versus Commissioner of CGST & CE, GurugramThe Chandigarh Bench of Customs, Excise, and Service Appellate Tribunal (CESTAT) has observed that SBI is not entitled to refund of Krishi Kalyan Cess (KKC).Different Addresses, Registration Of Premises Not Pre Condition For Availing Cenvat Credit: CESTATCase Title: Shreyas Infotech Versus Commissioner of CGSTThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the registration of premises is not a condition precedent for availing cenvat credit.Discounts Declared For Small Mid Segment Cars Can't Be Allowed To Luxury Model Cars: CESTATCase Title: M/s. Toyota Kirloskar Motor Private Limited Versus The Commissioner of Central TaxThe Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the cross-model utilisation of discounts is not admissible.No Service Tax Payable On Construction Services Provided To Educational Institutions Prior To 30.06.2012: CESTATCase Title: Sri Mookambigai Constructions India Pvt. Ltd. Versus Commissioner of GST & C. Ex, CoimbatoreThe Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the construction services provided to educational institutions for the disputed period, which is prior to 30.06.2012.Manufacturing Of Aircrafts Parts Covered Under “Engineering Goods”, No Excise Duty Payable: CESTATCase Title: M/s.Taneja Aerospace and Aviation Ltd. Versus The Commissioner of CGST & Central ExciseThe Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty exemption is available on the manufacturing of aircraft parts.Refund Can't Be Denied On Ground That It Earlier Period: CESTATCase Title: Gujarat Ambuja Exports Ltd Versus Commissioner of C.E. & S.T.-AhmedabadThe Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the refund cannot be denied on the ground that the refund pertains to an earlier period.Co-Owners Holding Immovable Property To Be Treated As Independent Service Provider For Service Tax Exemption: CESTATCase Title: Shri Kamleshkumar K Kotecha Versus Commissioner of Central Excise & STThe Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that co-owners holding immovable property should be treated as independent service providers for the purpose of availing service tax exemption.Cement Manufacturer Entitled To Cenvat Credit On Welding Electrodes: CESTATCase Title: M/s. Nuvoco Vistas Corporation Limited VersusThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cement manufacturers are entitled to cenvat credit on welding electrodes as inputs used in the manufacture of final products, namely cement and clinker.Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise DutyCase Title: M/s. Ashok Leyland Ltd. Versus Commissioner of GST & Central ExciseThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has clearly erred in fastening the appellant with duty liability on black sand, which was not manufactured.Assessee Entitled To Cash Refund Of Cenvat Credit On Amount Of CVD And SAD Paid After 01.07.2017: CESTATCase Title: Assistant Commissioner Versus Shakti PumpsThe Delhi...

CESTAT Tax Cases Monthly Round Up: July 2024

Mariya Paliwala

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CESTAT Tax Cases Monthly Round Up: July 2024

Mariya Paliwala

This is a premium content Available exclusively to Our subscribers

INR 1099+GST

Tags

This is a premium content
Available exclusively to
Our subscribers