Providing Capital Goods To Contractor For Use In Captive Mines Doesn't Amount To 'Removal': CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hindustan Zinc is not required to reverse credit availed as merely providing capital goods to contractors for use within captive mines does not amount to 'removal'.The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that there is no sale and no removal...

Screening Of Films Can't Be Categorised Under Business Support Service: CESTAT Quashes Service Tax Demand PVS Multiplex India

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand against the PVS Multiplex India, held that screening of films cannot be categorised under business support service.The bench of P.K. Choudhary (Judicial Member) and Sanjiv Srivastava (Technical Member) has relied on the decision of Allahabad Bench of CESTAT in the case...

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea

The 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 of goods, and Small Form Factor Pluggable for Packet Transport Network (PTN) Equipment would be classifiable under CTI 8517 70 90.The bench of Justice Dilip Gupta (President) and P.V. Subba Rao...

CESTAT Monthly Round Up: June 2024

Minimum Import Price Paid On Prime Pre-painted Steel Coils; CESTAT Quashes Redemption Fine, PenaltyCase Title: M/s Hindustan Distributors Versus Commissioner of Customs, LudhianaThe Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the minimum import price (MIP) paid on prime pre-painted steel coils is not payable; therefore, a redemption fine...

No Service Tax Payable On Amount Received By Automobile Dealer From Manufacturer As Trade Discount: Delhi CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on an amount received by an automobile dealer from the manufacturer as a trade discount.The bench of Binu Tamta (Judicial Member) and P. V. Subba Rao (Technical Member) has observed that any amount received by an automobile dealer from the manufacturer as a trade...

Customs Brokers Not Liable Once Verification Of Address Is Completed: Delhi CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) does not include keeping continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations. The bench of Rachna Gupta (Judicial Member) and P. V. Subba Rao (Technical...

Service Tax On Commission Paid To Foreign Commission Agents Is Payable Under RCM From 18.04.2006: Bangalore CESTAT

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax on commission paid to the foreign commission agents is payable under reverse charge only from April 18, 2006, and not from January 1, 2005.The bench of P.A. Augustian (Judicial Member) and Pullela Nageswara Rao (Technical Member) has observed that the appellant has discharged...

Service Tax Exemption On Laying Pipelines For Water Supply And Drainage: Ahmedabad CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on laying pipelines for water supply and drainage.The bench of Somesh Arora (Judicial Member) and C.L. Mahar (Technical Member) has observed that the appeals appear to be part of the investigation that has been carried out against M/s. Shree Hindustan Fabricators, and...

“Convenience Fee” & “Cancellation Fee” Not Connected To Business Promotion; CESTAT Quashes Service Tax Demand Against Yatra Online

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand against Yatra Online, held that “convenience fee” and “cancellation fee” are recovered in the course of the provision of the service related to the booking of tickets for passage through air and not in connection with any business promotion.The bench of S. S....

CA Certificate Sufficient To Grant Special Additional Duty Refund Claim: CESTAT

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once a CA certificate is produced, in the absence of any allegation of fraud or collusion, such a certificate is sufficient to grant the refund claim. The Special Additional Duty (SAD) refund should not be denied merely for technical violations.The bench of P.A. Augustian (Judicial Member)...

Coca Cola's "Minute Maid Nimbu Fresh" Is Classifiable As “Fruit Pulp Or Fruit Juice Based Drinks”: Allahabad CESTAT

The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the product “Minute Maid Nimbu Fresh” is classifiable under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule under the category of “fruit pulp or fruit juice-based drinks.”.The bench of P. K. Choudhary (Judicial Member) and Sanjiv Srivastava (Technical Member) has observed that even...

Mumbai CESTAT Allows CENVAT Credit To HDFC ERGO Against Duty Paid On Re-Insuring Motor Vehicle

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit taken by the appellant, HDFC ERGO, against duty paid on re-insuring motor vehicles while providing general insurance service for the period from April 2011 to March 2012.The bench of Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical Member) has observed that...