Extra Duty Deposit Should Be Refunded Without Filing Refund Claim: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Extra Duty Deposit (EDD) should be refunded without filing a refund claim.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that if and when the refund claim of EDD is filed by the appellant, it cannot be barred by limitation. The...

No Service Tax On Reimbursement Of Expenses From Customers On Account Of Water, Electricity And Diesel Expenses Incurred: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not applicable on reimbursement of expenses from its customers on account of water, electricity, and diesel expenses incurred for the provision of services.The two-member bench of P.K. Chaudhary (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that...

Seafarer's Recruitment Service Provider Is Not An intermediary: CESTAT Allows CENVAT Credit Refund

The Mumbai bench of the Customs, Excise and Appellate Tribunal (CESTAT) consisting of Dr. Suvendu Kumar Pati (Judicial Member) has held that a seafarer's recruitment service provider, who processes the entire selection, medical test, insurance, transportation, training, etc. to the overseas client and receives convertible foreign exchange, is not an intermediary. The appellant/assessee...

CESTAT Allows Cenvat Credit of 2% CVD Paid On Import Of Steam Coal

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ajay Sharma (Judicial Member) and P.V. Subba Rao (Technical Member) has allowed the Cenvat credit of 2% CVD paid on the import of steam coal.The appellant/department has assailed four different orders passed by the Commissioner (Appeals) in four appeals by which the Commissioner (Appeals)...

CESTAT Quashes Order Of Forfeiture Of Security Deposit, Sustained The Penalty On Customs Broker

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the order of forfeiture of security deposit of Rs. 5 lakhs but sustained the penalty of Rs. 50,000 on the Customs Broker.The two-member bench headed by Justice Dilip Gupta (President) and Raju (Technical Member) has observed that the forfeiture of security deposit of Rs. 5 lakhs and imposition of...

Process Of Crushing And Screening Of Iron Ore Are Classified As Iron Ore Fines: CESTAT Allows Benefit Of Exemption From Payment Of CVD

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the benefit of exemption from payment of countervailing duty (CVD) on the grounds that the process of crushing and screening of iron ore is classified as iron ore fines.The two-member bench headed by Justice Dilip Gupta (President) and C.J. Mathew (Technical Member) has held that iron...

'Anardana' Be Classified Under Heading 1209 Of Tariff Entries Under Customs Tariff Act, 1975 & Attract 5% Custom Duty Till Revenue Takes Policy Decision Regarding The Same: Supreme Court

The Supreme Court, on Monday, held that 'anardana' or dried pomegranate seeds would fall under Heading 1209 of the Tariff entries issued under the Customs Tariff Act, 1975, as classified by the Customs Excise and Service Tax Appellate Tribunal, attracting a custom duty at the rate of 5%, till the Revenue takes a considered policy decision regarding its classification. The issue before...

Amount Lying After Wrong Invocation Of The Bank Guarantee: CESTAT Directs Payment of Interest

The Delhi Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount was lying in the nature of the pre-deposit with the department from the date of encashment of the bank guarantee. The bench of Anil Choudhary (Judicial Member) has observed that the appellant is entitled to 12% interest from the date of encashment of the bank guarantee under Section 129EE of...

CESTAT Allows Cenvat Credit On The Capital Goods

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), consisting of Anil Choudhary (Judicial Member), has allowed the cenvat credit on the capital goods, as their finished goods falling under CTH 68109990 are dutiable under the Central Excise Tariff Act.The appellant is engaged in the manufacturing of RCC pipes, taxable under chapter heading no. 68109990 of the CETA. The...

CESTAT Allows Credit Of CVD And SAD Paid For Imports Made Prior To The GST Regime

The Chennai Bench of CESTAT has allowed credit of CVD and SAD paid after 30.06.2017 for the imports made prior to 30.06.2017, i.e., prior to the GST regime, under the advance authorisation scheme. The Single Bench of Judicial Member Ms. Sulekha Beevi held that credit of CVD and SAD paid by the importer could not be denied on the ground that the duties were paid by the appellant only...

Services Provided With Respect To A Government Sports Stadium, Not A Commercial Service; Would Not Attract Service Tax: CESTAT Delhi

The CESTAT Delhi has ruled that an activity undertaken in a stadium, which belongs to the Government and which is used for non-commercial activities, would not be covered under the definition of 'Commercial or Industrial Construction' services, as defined in Section 65 (25b) of the Finance Act, 1994, and hence, it would not attract service tax. The Bench, consisting of Justice Dilip...

CESTAT Set Aside Demand Of Service Tax On Ocean Freight Charges

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) has held that the ocean freight charges collected from customers are not subject to the levy of Service Tax under Business Support Services.The appellant/assessee is a freight forwarder and is engaged in...