Refractories Meant For Re-lining Of Furnaces Is Covered Under "Capital Goods": CESTAT Allows Customs Duty Exemption Under EPCG Scheme

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty exemption on refractories meant for re-lining of furnaces.The two-member bench of P.K. Chaudhary (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that refractories meant for re-lining of furnaces, i.e., for replacement, are covered by the "means" part of...

No Customs Duty On Spare Parts Supplied For Warship: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the spare parts supplied for warships are exempt from customs duty.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the interceptor boat supplied by the appellant was a warship. The intercepted boats used by the Coast Guard...

Retracted Statement Cannot Simply Be Brushed Aside : CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the contents of the retracted statement cannot simply be brushed aside to conclude that the assessee/appellant has indulged in the activity of undervaluation of goods.The two-member bench of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that merely because...

Activity Of Mediator Cannot Fall Under Business Consultant Services, No Service Tax Under RCM Applicable: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the activity of a mediator cannot fall under business consultant services.The two-member bench of P. K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the appellants/assessee are not liable to pay any service tax on the reverse mechanism on the...

SFPs Classifiable As Parts Of Telecom Equipment: CESTAT Allows Customs Duty Exemption To Reliance Jio Infocomm

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has granted the customs duty exemption to Reliance Jio Infocomm and held that Customs Excise and Service Tax Appellate Tribunal (CESTAT) is classifiable as part of telecom equipment. The two-member bench of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the SFP...

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit on service tax paid on input services received by the SEZ unit. The two-member bench headed by Justice Dilip Gupta (President) and Raju (Technical Member) has observed that the assessee could forego exemption and claim the benefit of the CENVAT credit on the...

Charges For Transportation Of Goods From Factory To Buyer's Premises, can't be Assessed: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand and penalty and held that the freight charges incurred for transportation of goods from the place of removal to the buyer's premises cannot be included in the assessable value.The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical...

Service Tax On Composite Works Contracts Not Leviable Prior To 2007 Amendment To Finance Act 1994 : Supreme Court

The Supreme Court, on Tuesday, held that service tax could not be levied on composite works contracts prior to the introduction of the Finance Act, 2007, which by amending the Finance Act, 1994 had introduced Section 65(105)(zzzza) defining works contracts. The Apex Court noted that in the absence of a charging section and the modalities to levy and assess, service tax...

Advise States To Implement Digital DIN System : Supreme Court To Centre & GST Council

The Supreme Court has directed the GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic (digital) generation of a Document Identification Number (DIN) in the indirect tax administration.The bench comprising Justices MR Shah and BV Nagarathna observed that the system, which is already being implemented by...

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand is not sustainable on the basis of TDS/26AS statements. The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the value of taxable services cannot be determined only based on TDS statements produced by...

No Deliberate Non-Compliance In Depositing Service Tax Under RCM: CESTAT Deletes Penalty

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) bench of Anil Choudhary (Judicial Member) has deleted the penalty on the grounds that there was no deliberate non-compliance in depositing service tax under the Reverse Charge Mechanism (RCM).The appellant/assessee is rendering service of accommodation in a hotel and restaurant service. Pursuant to the audit, it appeared...

"Pandal and Shamiana" Services Can't Be Charged With Service Tax Before 01.06.2007: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that the "Pandal and Shamiana" services could not have been charged with service tax before 01.06.2007.The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the appellant's contract involved provisions of services as well as...