CESTAT Cases Monthly Round Up: April 2024
Mariya Paliwala
1 May 2024 6:30 PM IST
Service Tax Payable On Income Received By Smaaash From Bowling Alley Would Be Covered Under Amusement Facility: CESTATCase Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New DelhiThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the income received by the Smaaash from bowling alley would be covered...
Case Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New Delhi
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the income received by the Smaaash from bowling alley would be covered under Section 66D(j) of the Finance Act and, therefore, would not be eligible for service tax.
Case Title: M/s. Schlumberger Asia Services Ltd. Versus Commissioner of Service Tax Delhi
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services like wireline logging, perforation, and other wireline-related services involving mechanical jobs like cutting, puncture, plug/packer setting, cable splicing, etc. that were undertaken by the appellant at the time of drilling an oil well are integrally connected with the mining of oil or gas and have a direct nexus with the drilling of a well. Thus, these activities would be covered by the taxable category of 'mining service' w.e.f. June 1, 2007.
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.
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.
