No Service Tax payable On Packed Food Sold As Take Away And Not Served In Restaurant: CESTAT

The Ahmedabad Bench of Customs, Excise and Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) and Raju (Technical Member) has ruled that service tax is not payable on packed food sold as take away and not served in the restaurant. The appellant/assessee has been engaged in providing catering service at restaurants for which they are holding service...

Gold Was Freely Importable By Normal Importer prior to DGFT Notification Dated 18 December, 2019: CESTAT

The Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that gold was freely importable by the normal importer prior to the restrictions imposed by the Directorate General of Foreign Trade (DGFT) vide Notification dated 18 December 2019.The two-member bench of Ashok Jindal (Judicial Member) and C. J. Mathew (Technical Member) has ruled that the...

Interest Of Buyer In Assessee's Business Not Established for Valuation of Excisable Goods: CESTAT Rejects Department's Appeal Seeking Valuation Of Goods Sold Prior To 2013

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has rejected the department's appeal seeking valuation of goods sold prior to 2013 on the grounds that the interest of buyer in assessee's business was not established.The two member bench of Justice Dilip Gupta (President) and P.V.Subba Rao (Technical Member) has observed that as Rule 10 (b) squarely covers...

Issuance Of 2 SCN Demanding Short Paid Duty, Denying Cenvat Credit For Same Period Doesn't Amounts To 2 Assessments: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the issuance of two show cause notices demanding the duty, which was short paid, and denying Cenvat credit respectively for the same period.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) did not find any illegality in Revenue issuing two show cause...

Embossing Customer Name On Goods Not Amount To 'Branding' If Goods Are Not Sold By Customers: CESTAT Deletes 1% Excise Duty

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while deleting the 1% of Excise Duty, held that embossing customer name on goods does not amount to 'Branding' if goods are not sold by customers. The two member bench consisting Sulekha Beevi C.S. (Judicial Member) and P.Anjani Kumar (Technical Member) has noted that as long as the goods are not sold by...

Amount On Alleged Wrongly Availed Cenvat Credit Deposited At Instance Of Audit Team Liable To Be Refunded In Absence Of SCN: CESTAT

The New Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount on alleged wrongly availed Cenvat Credit deposited at the instance of the audit team is liable to be refunded in absence of Show Cause Notice (SCN). The bench of single member Rachna Gupta (Judicial Member) has noted that the payment made by the assessee at the time of audit,...

Service Tax - Exemption Notification Should Not Be Liberally Construed ; Assessee Has To Show That He Comes Within Its Purview: Supreme Court

The Supreme Court observed that exemption notification should not be liberally construed and it is for the assessee to show that he comes within the purview of the notification.The bench comprising upheld the order passed by Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi which held that the Krishi Upaj Mandi Samiti (Agricultural Produce Market Committees)...