CUSTOM&EXCISE&SERVICE TAX
Indirect Tax Cases Weekly Round-Up: 18 To 24 February 2024
Kerala High Court Yoga And Meditation Charges Are Subjected To Tax Under Kerala Tax On Luxuries Act: Kerala High Court Citation: 2024 LiveLaw (Ker) 125 Case Title: Bethsaida Hermitage & Tourism (P) Ltd Versus State Tax Officer The Kerala High Court has held that yoga and meditation charges are subjected to tax under the Kerala Tax on Luxuries Act. Allahabad High...
Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) has observed that the appellants cannot be forced to avail of the option...
Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) has observed that the appellants cannot be forced to avail of the option...
Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT
The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) has relied on the judgments of Allahabad High Court...
Race Promotion Contract Between Formula One World Championship And Jaypee Sports Is Not Franchise Agreement, No Service Tax Payable: CESTAT
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the race promotion contract between Formula One World Championship (FOWC) and Jaypee Sports (JSIL) is not a franchise agreement, and no service tax is payable.The bench of P.K. Choudhary, Member (Judicial), and Sanjiv Srivastava (Technical Member), has observed that the agreement is for the...
Indirect Tax Cases Weekly Round-Up: 11 To 17 February 2024
Delhi High Court Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period Case Title: M/S Bharti Enterprises Versus Commissioner, Value Added Tax, Department Of Trade And Taxes & Ors. The Delhi High Court has directed the department to consider refunding the input tax credit (ITC) in light of the...
CESTAT Quashes Excise Duty Demand Against Pepsico Scrap-Veg-Refuse Arising From Manufacture Of Exempted Goods
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the excise duty demand against Pepsico Scrap-Veg-Refuse arising from the manufacture of exempted goods.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that waste pairing and scrap arising during the manufacture of exempted goods were exempt from...
Obligation Of CHA Cannot Be Stretched To Undertake Background Check Of Client, Revoking Customs Brokers License Not Sustainable: CESTAT
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the obligation of the Customs House Agent under Section 13(e) of the CHALR, 2004 cannot be stretched to it being obliged to undertake a further background check of the client. The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that Regulation 10(n)...
Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 (9) of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already heard the appeal of the petitioner...
Rejection Of Value Declared On Bill Of Entry Is A Serious Act, Should Be Supported By Evidence: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that rejection of value declared on a bill of entry is a serious action that should be supported by compelling provision, evidence, and justifiable reasons.The bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the transaction value of the appellant has been...
UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the telephone has been installed to the residence...
Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
Supreme CourtCustoms Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. VERSUS M/S. B. T. PATIL AND SONS BELGAUM (CONSTRUCTION) PVT. LTD. CIVIL APPEAL NO.7238 OF 2009 Citation : 2024 LiveLaw (SC) 90 The Supreme Court on Monday (February 5) observed that if there is a delay in refund of the 'duty drawback'...