Excise-Duty Not Payable On Trade Discount Offered To Bulk Buyer Of CNG: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on trade discounts offered to bulk buyers of compressed natural gas (CNG).The bench of S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) has observed that no evidence is forthcoming that the discount offered by Mahanagar Gas Ltd. (appellant-assessee)...

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.The bench of Somesh Arora (Judicial Member) and C.L. Mahar (Technical Member) has observed that the place of...

Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that clandestine removal cannot be substantiated without any corroborative evidence.The bench of R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the names of the probable buyers were available in the print out taken from the CPUs. However, no enquiry was caused at...

CESTAT Cases Weekly Round-Up: 19 To 25 May 2024

Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTATCase Title: M/s. Rajasthan State Road Transport Corporation Versus Commissioner of Central Excise and Service Tax CommissionerateThe Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot...

Dept. Can't Re-Determine MRP Of Laptops Imported By Acer India Supplied With Laptop Bag: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department cannot re-determine the MRP of laptops imported by Acer India.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that though the adjudicating authority has stated that Rule 6 of 2008 is applied to redetermine RSP, it can be seen...

Set Top Boxes Satisfy Definition Of 'Inputs', Dish TV Entitled To 100% Credit: CESTAT

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of 'Inputs'.The bench of P. K. Choudhary (Judicial Member) and Sanjiv Srivastava (Technical Member) has observed that the set top boxes satisfy the definition of inputs as they are goods used by the output service...

Customs Duty Amount Involved Is Less Than Threshold Limit: CESTAT Dismissed Dept.'s Appeal

The Chandigarh Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has dismissed the dept.'s appeal, in which the customs duty amount involved is less than Rs. 50 lakhs.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the appeals do fall within the instructions as prescribed in the circular dated November 2, 2023. The CESTAT, the...

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set aside.The bench of Binu Tamta (Judicial Member)...

Accumulated Cenvat Credit Refund Allowable On Export Of Goods Even If Exempted From Central Excise Duty: CESTAT

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that refund of accumulated Cenvat Credit is allowable on export of goods even if they are exempted from payment of Central Excise Duty. The bench of P.K. Choudhary (Judicial Member) has observed that exporting under bond is only a procedure. The claim for refund should not be disallowed when the fact...

Broomsticks Made Up Of Plastic Not Using Vegetable Material Taxable w.e.f 22.09.2017: CESTAT

The Ahembadad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that broomsticks made up of plastic not using vegetable material are taxable with effect from September 22, 2017.The bench of Somesh Arora (Judicial Member) and Raju (Technical Member) has held that broomsticks are made up of plastic and do not use a vegetable material alone are taxable...

CESTAT Cases Weekly Round-Up: 12 To 18 May 2024

Agreement For Supply Of Water Is Not Covered Under Right To Use Natural Resources; CESTAT Quashes Rs. 10 Crores Service Tax DemandCase Title: Sasan Power Limited Versus Commissioner, Central Excise & Central Goods and Services TaxThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the agreement executed between the appellant and the government is...

Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot be called means of transport of goods. The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that on the applicability of the benefit of exemption under Clause 22(b) of the Notification...