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...

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...