Service Tax Not Leviable On IPL Promotion Activities By Anil Kumble: CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P. Dinesha (Judicial Member) and P. Anjani Kumar (Technical Member) has held that the promotional activities undertaken by the former Indian skipper Anil Kumble shall not be treated as "business auxiliary services", so no service tax can be imposed. The department issued the...

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia and an assessee was entitled...

Whether Product `Nimbooz' Can Be Classified Under Item `Lemonade' Or `Fruit Pulp Or Fruit Juice Based Drinks': Supreme Court To Consider

The Supreme Court recently agreed to consider whether the product `Nimbooz' can be classified under item `Lemonade' and/or as `fruit pulp or fruit juice based drinks' for the purpose of Central Excise levy.The bench of Justices MR Shah and BV Nagarathna agreed to consider the question while issuing notice in the civil appeal assailing the order dated October 1, 2021 passed by the...

Extended Limitation Cannot Claimed by Department, In Absence Of Fraud, Mis-Statement, Contumacious Conduct Of Taxpayer: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Anil Choudhary (Judicial Member) has held that the extended period of limitation cannot be invoked by the excise department as there was no element of fraud, mis-statement or contumacious conduct on the part of the assessee The appellant/assessee is in the business of manufacturing...

No Service Tax Payable On Activity Of Installing And Maintaining Fixed Facility For Supplying Oxygen Gas: CESTAT

The Kolkata Bench of Customs, Excise and Service Tax Appellate (CESTAT) consisting of P.K. Choudhary (Judicial Member) and Raju (Technical Member) has ruled that service tax is not applicable on the activity of installing and maintaining a fixed facility for supplying oxygen gas.The appellant/assessee is in the business of manufacturing oxygen and argon gases for various iron and...

No Suppression Of Fact By Adani Enterprise, Extended Period Of Service Tax Demand Not Invokable, says CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), consisting of Ramesh Nair (Judicial Member) and Raju (Technical Member), has ruled that the extended period of limitation was not invokable as there was no suppression or willful misstatement on the part of the Adani Enterprise.The appellant/assessee is in the business of providing various...

CESTAT Allows CENVAT credit Even If Goods Were not Classified as "Capital Goods" By The Supplier

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Dr. Suvendu Kumar Pati (Judicial Member) has allowed the CENVAT credit even when the goods were not classified as "capital goods" by the supplier. The appellant/assessee has received invoices from the supplier which were of the nature of components of machinery used for...

CESTAT Directs Central Excise Dept. To Reconsider Refund of Cenvat Credit To Tata Consumer Products

The Banglore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P.Dinesha (Judicial Member) directed the Central Excise Department to reconsider the refund of cenvat credit to Tata Consumer Products. The appellant/assessee, a 100% export-oriented unit (EOU), has been engaged in the manufacture and export of tea bags and packet tea. The appellant...

Prasar Bharati Not Liable Pay Service Tax For Advertisement Services: CESTAT Directs Refund To Customers

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P.V.Subba Rao (Technical Member) and Rachna Gupta (Judicial Member) directed Prasar Bharati to refund the Service Tax collected from customers for advertisement services within a period of two months.Prasar Bharati has been engaged in the broadcasting service through Doordarshan Kendra...

"Input Service" No Longer Includes Services For Personal Use Or For The Employee Post April 1, 2011: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the definition of input service as it stood prior to April 1, 2011, in which the phrase "activities relating to business" was included, which had a very wide ambit and would include almost all services used for the activities of business, however, after the amendment the services for personal...

Whether Nikon Eligible For Custom Duty Exemption Under Information Technology Agreement: Question Referred To Larger Bench

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Justice Dilip Gupta (President) and P.V.Subba Rao (Technical Member) has referred the issue of eligibility to avail the benefit of the exemption of Basic Custom Duty (BCD) under Information Technology Agreement (ITA)on Digital Still Image Video Cameras imported by Nikon to the larger bench.Nikon...

CESTAT Upholds Penalty Against Hindustan Coca Cola For Excise Duty Evasion On Pretext Of Stock Transfer

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld that penalty against Hindustan Coca Cola for the evasion of Excise Duty on the pretext of stock transfer.The tribunal consisting of Rachna Gupta (Judicial Member) has observed that the proviso to Rule 3(5A) of the CCR, 2004 is applicable to the transaction of the generator set after use by...