CESTAT Weekly Round-Up: 7 To 13 July 2024
Mariya Paliwala
14 July 2024 1:00 PM IST
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...
Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise Duty
Case Title: M/s. Ashok Leyland Ltd. Versus Commissioner of GST & Central Excise
The 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.
Case Title: Assistant Commissioner Versus Shakti Pumps
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is entitled to a cash refund of CENVAT credit on the amount of cash of countervailing duty (CVD) and special additional duty (SAD) paid even after July 1, 2017.
CESTAT Quashes Service Tax Demand On Housekeeping Services Provided To UN Agencies
Case Title: M/s Corporate Housekeeping Services (India) Private Limited Versus Commissioner of Service Tax
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand in respect of housekeeping services provided to UN agencies and educational institutions.
Bagasse Is Not A Manufactured Item And Not Dutiable: CESTAT
Case Title: M/s Daurala Sugar Works Versus Commissioner of Central GST, Meerut
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that bagasse is not a manufactured item and hence not dutiable and does not attract Rule 6(3) of the CENVAT Credit Rules, 2002 (CCR 2004).
Activity Of Electroplating Amounts To Manufacture, No Service Tax Payable: CESTAT
Case Title: Daljeet Singh Versus Commissioner of Central Excise And Service Tax, Shimla
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that the activity of electroplating amounts to manufacture and no service tax is payable.
Suncros UVA Lotion/Gel/Hyclean Cream Classifiable As Medicaments: CESTAT
Case Title: VVF India Limited Versus Commissioner of C.E. & S.T.-Daman
The Ahmedabad Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that Suncros UVA Lotion, Gel, and Hyclean Cream are classifiable as medicaments.
