CESTAT

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Whether place of providing service play any role in entitlement of Cenvat Credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Calcite Sand (Calcite Powder) to be classified under CT 2503 9030, Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ramesh Nair (Judicial Member) and Raju (Technical Member), allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Denial of credit barred by limitation; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Services availed amounts to input services to be eligible for credit; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member)

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under ‘excisable goods’ or ‘exempted goods’ as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal  

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) dismissed an

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Whether R. 6(4) credit of capital goods admissible if the production and clearance of dutiable goods takes place within two years from the date of commencement of production; Tribunal explains while allowing the appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) allowed an

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Less than 12 residential units to be covered under exemption clause, refund allowed; Tribunal considers the Architect certificate, floor plan

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal filed against the rejection of refund

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Interest on delayed refund under the provisions of S. 27A of Customs Act, 1962 does not arise; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Venkata Subba Rao (Technical Member) allowed an appeal which was filed against the

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Goods under SFIS Scheme dutiable and not exempted goods, provisions of R. 6 (3) of CCR, 2004 not applicable; Tribunal allows appeal removing demand of interest and penalty

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member), allowed an appeal which was filed to decide over the

Case BriefsHigh Courts

CESTAT  | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Demand of interest to be calculated from the date of determination of due amount till actual date of payment of duty; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of Anil Chaudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by

Case BriefsHigh Courts

CESTAT | Service Tax Penalty of Rs 1,03,83,141 set aside completely; Tribunal allowed appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Venkata Subba Rao (Technical

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member),