Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit is allowable on the service of repair and maintenance during the warranty period.The two-member bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Judicial Member) observed that Rule 2(l) of the Cenvat Credit Rules, 2004, particularly in the inclusion clause, covers...

Service Tax Not Payable On Services Of Advertisement In Print-Media: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not applicable to the service of advertisement in print media.The two-member bench of Justice Dilip Gupta (President) and Hemambika M. Priya (Technical Member) has observed that the services of advertisement in respect of print media are exempted in terms of the negative list of...

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the amount refunded, which was deposited during the investigation.The bench of Anil Choudhary (Judicial Member) has observed that interest on refund of amounts deposited during an investigation or deposited during the pendency of an appeal is allowable under Section 35EE of the Act and...

Stadium Provided By Tamil Nadu Cricket Association For IPL Matches, Not Taxable As ‘Infrastructural Support Service’ To BCCI: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the Chepauk Stadium provided by the Tamil Nadu Cricket Association for conduct of the Indian Premier League (IPL) matches, does not attract service tax. The Tribunal dismissed the Revenue Department’s contention that the same was in the nature of infrastructural support service provided...

Tax Cases Weekly Round-Up: 19 February To 25 February 2023

Bombay High Court GST Act Can’t Be Interpreted To Deny Right To Carry Trade And Commerce By Citizens: Bombay High Court Case Title: Rohit Enterprises Versus The Commissioner State GST Bhavan Citation: 2023 LiveLaw (Bom) 108 The Aurangabad Bench of the Bombay High Court has held that the provisions of the GST enactment cannot be interpreted so as to deny the right to carry...

No Service Tax Payable On Construction Services Provided To Gujarat State Police Housing Corporation: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not payable on the construction services provided to the Gujarat State Police Housing Corporation for the construction of a residential complex for the police staff.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the...

Tax Cases Weekly Round-Up: 12 February To 18 February 2023

Delhi High Court Delhi High Court Stays Reassessment Order Based On Internal Audit Objection Case Title: Kum Kum Kohli Versus ACIT The Delhi High Court has stayed the reassessment order based on an internal audit objection. The division bench of Justice Rajiv Shadher and Justice Tara Vitasta Ganju has observed that the expression "any audit objection" was introduced only by...

No Excise Duty Payable On Empty Barrels Used Only For Packing Material: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is payable on empty barrels used only for packing material.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the empty barrels are only packing materials in which the inputs are received, and these barrels are not...

CESTAT Allows Cenvat Credit To Delhi Metro Rail Corporation On Consulting Engineer’s Services

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has granted Delhi Metro Rail Corporation a cenvat credit for consulting engineer services.The bench of Anil Choudhary (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the input credit on a consulting engineer’s service was 100% allowable under Rule 6(5) read with Rule 2(l) of the...

Haldiram Not Liable To Pay Service Tax On Take-Away Of Food Items: CESTAT

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on the activity of takeaway food items.The bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) observed that the activity of takeaway of food items would amount to a sale and would not involve any element of service.The...

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma (Judicial Member) has observed that Section 26(i)(e) of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in the...

Tax Cases Weekly Round-Up: 5 February to 11 February 2023

Supreme Court Exemption Of Newspaper’s Income Utilised For Charity: Supreme Court Remands The Matter To AO Case Title: PCIT Versus Servant of People Society The Supreme Court has remanded the appeal in respect of the exemption of newspaper income used for charity. Delhi High Court Department Can’t Go Behind TRC Issued By The Other Tax Jurisdictions: Delhi...