CESTAT Half Yearly Digest: January To June 2024 - PART I
Mariya Paliwala
9 July 2024 6:09 PM IST
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTATCase Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GSTThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is...
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.
Case Title: M/s. Bubbly Balloons Versus The Commissioner of Customs
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.
Case Title: Principal Commissioner of Customs, New Delhi Versus M/s. Aptar Pharma India Pvt. Ltd.
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.
Case Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.
Case Title: Kuoni Travel India Pvt Ltd. Versus Pr. Commissioner of Central Excise
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.
Printing Activity Does Not Amount To 'Manufacture', Excise Duty Demand Unsustainable: CESTAT
Case Title: M/s.Chromaprint (India) Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained.
Case Title: Wig Air Freight Pvt. Ltd. Versus The Commissioner of Central Goods and Service Tax, New Delhi
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on “incentives”.
Case Title: M/s. International Travel House Pvt. Ltd. Versus Commissioner of Service Tax
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for planning travel itineraries for clients are classified as “air travel agents” and not under business support services.
Case Title: Commissioner of Central Excise, Aurangabad Versus M/s Skoda Auto Volkswagen India Pvt. Ltd.
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on waste and scrap packing material of inputs, and demand is not sustainable if it has travelled beyond the show-cause notice.
Case Title: Rajasthan State Road Transport Corporation Versus Joint Commissioner Of Central Excise And Service Tax, Jaipur
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of such service recipient and service provided service tax cannot be demanded and confirmed.
Case Title: Gujarat Guardian Ltd. Versus C.C.E-Bharuch
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax.
Case Title: Suzuki Motorcycle India Private Limited Versus Commissioner of Central Excise
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the advertisement expenses incurred by the dealers on their own accord are not to be included in the assessable value for the purpose of payment of excise duty.
Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT
Case Title: Aspam Petronergy Pvt. Ltd. Versus C.C.-Kandla
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue.
Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT
Case Title: M/s. Container Corporation of India Ltd. Versus Commissioner of Central Excise, Customs, Central Goods and Service Tax, Delhi –I
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.
Case Title: M/s Bharat Sanchar Nigam Limited Versus Commissioner of Central Excise & Service Tax, Bhubaneswar-I
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inputs used for the fabrication of towers and shelters used for providing telephone services are entitled to BSNL cenvat credit.
CESTAT Classifies 'Brush Cutters' As Hand Held Agricultural Tool
Case Title: M/s. Kisankraft Machine Tools Private Limited Versus Commissioner of Customs
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has classified the 'brush cutters' as hand-held agricultural tools.
Case Title: R N Chidakashi Technologies Pvt. Ltd. Versus Commissioner of Customs (Import)
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MIKO II, an “emotionally intelligent companion device” that is a 'human-like' companion for children, is classifiable as an automatic data processing machine and not 'a plastic toy'.
No Service Tax Is Payable On Installations On CNG Kits In Absence Of Separate Invoices: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that no service tax is payable on installations on CNG kits in the absence of separate invoices.
Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
Case Title: M/s. Akbar Travels of India (P)Ltd. Versus Commissioner of Central Goods and Service Tax
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that commission shared by the head office with a branch office of the same entity is not taxable.
Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT
Case Title: Yamaha Motor Solutions India Pvt. Ltd. Versus CCE
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.
Case Title: M/s R.P. Cargo Handling Services Versus Commissioner of Customs (Airport & General)
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the illegal actions of the importer firms subsequent to the clearance of the cargo from the Customs Station do not attract a violation on the part of the Customs Broker.
Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
Case Title: Gujarat Energy Transmission Corporation Limited Versus Commissioner of Central Excise & ST, Anand
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited (GETCO) to service recipients.
Case Title: M/S. Indore Treasure Market City Pvt Ltd. Vs. Commissioner Of Central Goods And Service Tax And Central Excise, Indore
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is a lack of authority to collect such service tax by the appellant. It would not give the Department authority to retain the amount paid, which otherwise was not payable by the appellant. Nothing may act as an infringement on the right of the appellant to demand a refund of payments made by them under the mistaken notion.
Case Title: M/s Rishu Enterprise Versus Commissioner of CGST & Excise, Dibrugarh
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely on the basis of Form 26AS issued by the Income Tax Department, the demand of Service Tax is not sustainable against the appellant.
Mere Factum Of Two Set Of Invoices Not Sufficient To Prove Charge Of Clandestine Removal: CESTAT
Case Title: M/s. Sharda Rerollers Private Limited Versus Commissioner of CGST
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a mere factum of two sets of invoices is not sufficient to prove the charge of clandestine removal.
Case Title: M/s. Kalyan Jewellers India Limited Versus Commissioner of Central Tax & Central Excise, Cochin
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.
Case Title: M/s.Jubilant Motor Works (South) Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.
Case Title: M/s. UCO Bank Versus Commissioner of Service Tax
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.
Case Title: Deeplalit Enterprise P. Ltd. Versus C.C.-Ahmedabad
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that rejection of value declared on a bill of entry is a serious action that should be supported by compelling provision, evidence, and justifiable reasons.
Case Title: World Line Cargo Movers Versus Commissioner Of Customs
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the obligation of the Customs House Agent under Section 13(e) of the CHALR, 2004 cannot be stretched to it being obliged to undertake a further background check of the client.
Case Title: M/s Pepsico India Holdings Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Chandigarh-I
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the excise duty demand against Pepsico Scrap-Veg-Refuse arising from the manufacture of exempted goods.
Case Title: M/s Jaypee Sports International Ltd. Versus Commissioner of Central Excise & CGST, Noida
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the race promotion contract between Formula One World Championship (FOWC) and Jaypee Sports (JSIL) is not a franchise agreement, and no service tax is payable.
Case Title: Dix Engineering Projects Services Pvt. Ltd. Versus The Commissioner of Central Excise
The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.
Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.
Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.
Case Title: Contacare Ophthalmics and Diagnostics Versus Commissioner of Central Excise & ST, Vadodara-i
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that where debonding was done after verification by Central Excise and issuance of a no-dues certificate, the larger period of limitation cannot apply.
Case Title: Mr. Sitaram Jaggnath Prasad Sihotia Versus Commissioner (Appeals), Customs, Central Excise & CGST, Jaipur
The Delhi Bench of Customs, Excise, and Service Tax (CESTAT) has held that in the absence of a consignment note, services cannot be considered GTA services, and the demand for service tax under the category of “goods transport agency” does not sustain.
Case Title: Kiran Gems Pvt. Ltd. Versus C.C.E. & S.T.-Surat-i
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that under the purview of Section 66A of the Finance Act, 1994, when a permanent establishment of the foreign service provider exists in India, the recipient of service in India cannot be made liable to pay service tax under the reverse charge mechanism.
Case Title: HSBC Electronic Data Processing India Private Limited Versus Commissioner of Central Tax Rangareddy – GST
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against HSBC Electronic Data Processing India on back office support services exported to its group entity.
Adjudication Order Can't Travel Beyond Show Cause Notice: CESTAT
Case Title: Faze Three Limited Versus C.C.E & S.T.-Silvasa
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the adjudication order cannot travel beyond the scope of a show cause notice.
Dept. Not Empowered To Retain Amount Deposited Under-Protest: CESTAT
Case Title: M/s Jalan Con Cast Ltd. Versus Commissioner of Central GST & Central Excise
The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under-protest or pre-deposit and therefore principles of unjust enrichment would not be attracted.
Case Title: Commissioner of CGST & Central Excise, Lucknow Versus M/s Meatek Food & Machineries India Pvt. Ltd.
The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the design work of slaughterhouses established for Kolkata municipal corporations is covered under Article 243W of the Constitution of India, and no service tax is payable.
Pair Of Bra Cups Are Used For One Brassier, Customs Duty Is To Be Charged On Value Of Pair: CESTAT
Case Title: M/s. Lovable Lingerie Ltd. Versus The Commissioner of Customs (Appeals)
The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that if a pair of bra cups is used for one brassier, customs duty is to be charged on the value of the pair.
Case Title: M/s Virgin Atlantic Airways Ltd. Versus Commissioner of Central Excise, Delhi II
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax, interest, and penalty on Virgin Atlantic Airlines passenger service fees and airport taxes.
In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
Case Title: M/s.White N White Minerals Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax and Central Excise
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of a consignment note, transport services cannot be considered goods transport agency (GTA) services.
CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty
Case Title: Rakesh Luthra Versus Commissioner of Customs
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ordered the absolute confiscation of gold smuggled without the payment of customs duty.
ONGC Not Liable To Pay Service Tax On Consideration For Right To Use Natural Resources: CESTAT
Case Title: M/s.Oil and Natural Gas Corporation Ltd. Versus The Commissioner of GST& Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Oil and Natural Gas Corporation Ltd. (ONGC) is not liable to pay service tax on consideration for the right to use natural resources.
Case Title: M/s Make My Trip (India) Private Limited Versus Additional Director General, Directorate General of GST Intelligence
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.
Case Title: M/s Steel Authority of India Limited Versus Commissioner of CGST & Central Excise, Bolpur
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to the Steel Authority of India Limited (SAIL).
Case Title: M/s. Modiline Travel Services Pvt. Ltd. Versus Commissioner of Service Tax
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the mere mention of the wrong address is a procedural defect and CENVAT credit cannot be denied.
No Service Tax Chargeable Under Security Agency Services: CESTAT
Case Title: Superintendent of Police Versus Commissioner of Central Goods and Service Tax, Excise and Customs - Indore
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable under security agency services.
Service Tax Not Payable On Demat Or Depository Charges: CESTAT
Case Title: V S E Stock Services Ltd. Versus C.C.E. & S.T.-Vadodara-ii
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on demat or depository charges collected from sub-brokers.
Case Title: M/s. Tamil Nadu State Transport Corporation (Salem) Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Tamil Nadu State Transport Corporation is a state transport corporation and does not fall under the definition of a rent-a-cab scheme operator.
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.
