Bagasse Is Not A Manufactured Item And Not Dutiable: CESTAT

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).The bench of P.K. Choudhary (Judicial Member) has observed that the department should have suo-motu refunded the amount paid by them on clearance of Bagasse...

CESTAT Quashes Service Tax Demand On Housekeeping Services Provided To UN Agencies

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.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the exemption to the United Nations is general in nature, and services provided to...

Assessee Entitled To Cash Refund Of Cenvat Credit On Amount Of CVD And SAD Paid After 01.07.2017: CESTAT

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.The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the appellant/assessee...

Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise Duty

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. The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) relied on the decision of the Supreme Court in the case of Board of Trustees vs. Collector of Central Excise, in which it was...

CESTAT Half Yearly Digest: January To June 2024 - PART II

CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of FlatsCase Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.Freight/Insurance Amount Is Not Includible In Assessable Value Of...

CESTAT Half Yearly Digest: January To June 2024 - PART I

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...

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member)...

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone IdeaCase Title: Vodafone Idea Limited Versus Principal Commissioner of CustomsThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts...

Service Tax Exemption On Quality Assurance Charges for Testing Rifles: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on the quality assurance charges for testing rifles.The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that the assessee is engaged in an activity that is purely in the public interest and is undertaken as per mandatory and...

No Service Tax Payable On TDS Paid On Behalf Of Foreign Service Provider: CESTAT

The Chennai Bench of Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax payable on TDS is paid on behalf of a foreign service provider.The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that TDS deposited to the Income Tax Department in relation to the payment made to the foreign service provider over and above...

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld the adjustment made by the appellant/assessee of excess paid service tax towards the subsequent tax liability.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that the appellant is entitled either to a refund of 50% of the excess paid service tax or to...

Non-Mentioning Of Service Tax Registration In Invoice Is Procedural Lapse, Cenvat Credit Can't Be Denied: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit cannot be denied for the non-mentioning of service tax registration in the invoice.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that the entire basis for denial of cenvat credit is wrong and the credit was wrongly denied. The...