SBI Not Entitled To Refund Of Krishi Kalyan Cess: CESTAT

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).The bench of S. S. Garg (Judicial Member) has relied on the decision in the case of Bharat Heavy Electricals Ltd. and held by relying on the judgment in the case of Slovak India Trading Co. Pvt. Ltd. that the assessee is eligible for a...

Attempt To Export SCOMET Item Without Authorization Is Serious Violation; CESTAT Upholds Penalty Against Customs Broker

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.The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that there is no evidence of...

CESTAT Quashes Service Tax Demand On Insurance Auxiliary Service And Short Account Of Insurance Premium Income

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.The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the CENVAT credit of the group health insurance policy for the employees cannot be denied to...

Samsung India Entitled To Customs Duty Exemption On Imported IC-Codecs: CESTAT

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.The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that HSN Explanatory Notes to CTH 8542 provide that monolithic ICs may be in the form of un-diced wafers. The IC-Codecs, as...

Gujarat High Court Upholds SAD Refund For Betel Nuts, Rules No Distinction Between Industrial And Edible Varieties

The Gujarat High Court has upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowing the refund of Special Additional Duty (SAD) on betel nuts. The court observed that there is no distinction between industrial grade betel nuts and edible supari.The division bench comprising Justices Bhargav D. Karia and Niral M. Mehta ruled, “Considering the facts of...

No Service Tax Payable By CIPLA On Manufacturing And Exporting Of Pharmaceutical Products: CESTAT

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.The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the respondent-assessee is a holder of a letter of approval issued by the Development Commissioner for...

Cement Manufacturer Entitled To Cenvat Credit On Welding Electrodes: CESTAT

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.The bench of Binu Tamta (Judicial Member) has observed that as per sub-rule 4 of Rule 57-A of the Central Excise Rules, 1944, the credit of...

Co-Owners Holding Immovable Property To Be Treated As Independent Service Provider For Service Tax Exemption: CESTAT

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.The bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Technical Member) has observed the decision in the case of Sarojben Khushalchand versus Commissioner...

Refund Can't Be Denied On Ground That It Earlier Period: CESTAT

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.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that Rule 5, by which the refund is given in respect of the credit taken, will be applicable even to refunds relating...

CESTAT Weekly Round-Up: 7 To 13 July 2024

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...

Suncros UVA Lotion/Gel/Hyclean Cream Classifiable As Medicaments: CESTAT

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.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that the appellant-assessee produced ample evidence, such as the ingredients used in the manufacture of UVA Lotion, Gel, and...

Activity Of Electroplating Amounts To Manufacture, No Service Tax Payable: CESTAT

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.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that electroplating of electrical contacts by the appellant amounts to manufacture, and therefore they are not liable...