CESTAT Allows Refund Of Unutilised Cenvat credit of Education Cess For Payment Of Output Tax

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of unutilised cenvat credit of education cess and secondary and higher education cess for payment of output tax.The bench of Anil Choudhary (Judicial Member) has relied on the order passed by the Tribunal in the case of Bharat Heavy Electricals Ltd. Vs. Commissioner, CGST and held an...

MSO Liable To Pay Service Tax For Providing Cable Operator Services To LCO: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Multi System Operators (MSOs) are liable to pay service tax for providing cable operator services to Local Cable Operators (LCOs).The two-member bench of Ajay Sharma (Judicial Member) and P.V. Subba Rao (Accountant Member) has observed that owing to the business model of the cable...

CESTAT Allows CENVAT Credit On Welding Electrodes And Dissolved Acetylene Gas As Inputs In Cement Manufacturing Process

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Suvendu Kumar Pati (Judicial Member) has allowed the CENVAT Credit on Welding Electrodes and Dissolved Acetylene Gas (D.A. Gas) as inputs in the Cement Manufacturing Process.The appellant/assessee is a manufacturer of cement and clinker having a Central Excise registration. For the process...

Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight (CIF) value, which includes the ocean freight element.The appellant has paid custom duty on CIF value, which includes ocean freight, according to the...

Charges Of Clandestine Removal Cannot Be Confirmed On The Basis Of Private Records Without Corroborative Evidence: CESTAT

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal cannot be confirmed on the basis of private records, the authenticity of which was doubted by the manufacturer without any corroborative evidence.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the onus to...

CESTAT Allows Cenvat credit To Satyam Computer For Service Tax Paid On Medical Insurance Premium Of Employees And Their Family

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprised of two members Anil Choudhary (Judicial Member) and P. Venkata Subba Rao (Technical Member), has granted Satyam Computer a cenvat credit for service tax paid on insurance premiums for employees and their families.The appellant/assessee assailed the order passed by the Commissioner of Central...

Activity Of Printing Advertisement Content On PVC Material Amount to "Manufacturing", No Service Tax Payable: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not payable on the activity of printing advertisement content on PVC material.The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the activity of printing advertisement content on PVC material which results...

Allegations Of Clandestine Removal Of Goods Merely Based On Entries In Diaries Not Sustainable: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the allegation of clandestine removal is merely based on the entries in diaries, etc. is not sustainable.The bench of P. Anjani Kumar (Technical Member) has observed that the department has not adduced any additional evidence, even on a sample basis, to substantiate the allegation of...

CENVAT Credit Eligible On Service Tax Paid By Registered Premises Even If Invoices Raised In The Name Of Unregistered Branch Office: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is eligible for CENVAT Credit on service tax paid by registered premises even if invoices raised are in the name of an unregistered branch office.The single bench of Suvendu Kumar Pati (Judicial Member) has observed that in the event of centralised billing and centralised...

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Reliance Industries Ltd. was ineligible for a refund of amounts that had, inadvertently, been reversed in the CENVAT credit account under rule 6(3A) of the CENVAT Credit Rules, 2004 between April 2010 and March 2011.The two-member bench of Ajay Sharma (Judicial Member) and C.J. Mathew...

Clean Energy Cess To Be Imposed For Collection Of Cess On Polluting Fossil Fuels: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Clean Energy Cess has been imposed for the collection of cess on polluting fossil fuels so as to create additional funds for taking measures to reduce carbon emissions and pollution.The two-member bench of Anil Choudhary (Judicial Member) and P.V. Subba Rao (Technical Member) has observed...

Tax Cases Weekly Round-Up: 2 October To 8 October, 2022

Delhi High Court Rate Reduction Benefit By Reduction In Prices: Delhi High Court Directs Loreal To Deposit Principal Profiteered Amount Case Title: Loreal India Private Limited Versus Union Of India The Delhi High Court has directed Loreal to deposit the principal profiteered amount after deducting the GST imposed on the net profiteered amount in six equal instalments. The...