No Liability On Vivo To Pay Customs Duty On Import Of Microphones Forming Part Of Mobile Phones: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Vivo is not liable to pay customs duty on the import of microphones as they form a part of cellular mobile phones.The two-member bench of Rachna Gupta (Judicial member) and P. Venkata Subba Rao (Technical Member) has observed that only 10% of customs duty is being imposed upon such goods which...

CESTAT Allows Vodafone Idea To Avail CENVAT Credit Against Debit Notes

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed Vodafone Idea Limited to avail CENVAT credit on the debit notes issued to it, pertaining to reimbursements of diesel and electricity costs, on which service tax liability under Finance Act, 1994 had been discharged. The Bench of Ajay Sharma (Judicial Member) and C J Mathew...

Change In Taxation Regime Should Not Affect Credit Availment Right Of Assessee: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a change in the taxation regime should not affect the credit availment right of the assessee.The bench of Rachna Gupta (Judicial Member) observed that, under Section 174(2)(c) of the CGST Act, the appellant's right, privilege, and right to credit cannot be affected solely because the refund...

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) observed that as per Rule 3 of Sub Rule (II) of the Taxation of Services (Provided from Outside India and Received in India)...

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati (Judicial Member) has confirmed the penalty and relied on para 13(12) of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as may...

Exemption u/s 26 of Special Economic Zones Act, 2005 Is Overriding In Nature: CESTAT Quashes Service Tax Demand

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand and held that the exemption afforded by section 26 of the Special Economic Zones Act, 2005 is overriding in nature and the breach of conditions is procedural.The two-member bench of Ajay Sharma (Judicial Member) and C.J. Mathew (Technical Member) has held that the...

Vodafone Entitled To Claim CENVAT Credit On Tower And Prefabricated Buildings: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Vodafone is entitled to claim CENVAT credit on tower/tower material and pre-fabricated buildings/shelters.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that Vodafone was entitled to take CENVAT credit since the items in dispute were...

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta (Judicial Member) has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when the output service...

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal (CESTAT), consisting of Justice Dilip Gupta (President) and P. Anjani Kumar (Technical Member), has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The appellant was also engaged...

Basic Customs Duty Exemption On Import Of Colour Data Projectors: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the import of colour data projectors is exempted from basic customs duty.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that for the period prior to 01.01.2017, all goods falling under CTSH 8528 41, 8528 51, or 8528 61 were...

Losses Of Upto 1% Can Be Allowed Without Detailed Scrutiny : CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the demand of excise duty against Hindustan Petroleum and held that losses of up to 1% can be allowed without detailed scrutiny.The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that there was no allegation, let alone evidence, that...

CESTAT Allows Cenvat Credit To Indian Oil On Excise Duty Paid Towards Manufacturing Activity

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to Indian Oil on excise duty paid towards manufacturing activity.The bench of P.K. Choudhary (Judicial Member) has observed that once duty is paid by the assessee, treating the activity as manufacturing activity by the Department, Cenvat credit is available and there is...