CESTAT Tax Cases Monthly Round Up: July 2024
Mariya Paliwala
1 Aug 2024 3:44 AM GMT
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...
No Service Tax Payable By CIPLA On Manufacturing And Exporting Of Pharmaceutical Products: CESTAT
Case Title: Commissioner, Central Excise And Service Tax Versus CIPLA
The 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: CESTAT
Case Title: M/s. Samsung India Electronics Pvt. Ltd Versus Commissioner Of Customs
The 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.
Case Title: M/s Oriental Insurance Company Limited Versus Principal Commissioner of Central Excise
The 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.
Case 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: CESTAT
Case Title: M/s SBI Cards And Payment Service Ltd Versus Commissioner of CGST & CE, Gurugram
The 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: CESTAT
Case Title: Shreyas Infotech Versus Commissioner of CGST
The 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: CESTAT
Case Title: M/s. Toyota Kirloskar Motor Private Limited Versus The Commissioner of Central Tax
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the cross-model utilisation of discounts is not admissible.
Case Title: Sri Mookambigai Constructions India Pvt. Ltd. Versus Commissioner of GST & C. Ex, Coimbatore
The 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: CESTAT
Case Title: M/s.Taneja Aerospace and Aviation Ltd. Versus The Commissioner of CGST & Central Excise
The 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: CESTAT
Case Title: Gujarat Ambuja Exports Ltd Versus Commissioner of C.E. & S.T.-Ahmedabad
The 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.
Case Title: Shri Kamleshkumar K Kotecha Versus Commissioner of Central Excise & ST
The 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: CESTAT
Case Title: M/s. Nuvoco Vistas Corporation Limited Versus
The 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 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.
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.
