2016 (7) TMI 1177 - CESTAT KOLKATA
M/s. Bates India Pvt. Ltd. Versus Commissioner of Service Tax-II, Kolkata
Levy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was paid. - issues pertaining to eligibility of Cenvat Credit - duty paying documents - invoices in the name of head office - Held that - So far as non-imposition of penalty for credits taken with respect to telephonic services and certain improper documents in the name of head office it is observed that Appellant is not contesting tho... ... ...
2016 (7) TMI 1176 - CESTAT HYDERABAD
M/s Sea Master Shipping & Logistics Versus CCE, Visakhapatnam-I
Business Auxiliary services - income from ocean freight is more than the ocean freight expenses. - It appeared to the Department that service tax was not paid on ocean freight charges and that further, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. - It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. - Held that - the predominant part of th... ... ...
2016 (7) TMI 1175 - CESTAT MUMBAI
Q Logic India Private Limited Versus Commissioner of Service Tax, Pune
Refund of un-utilized cenvat credit - brought forward of credit - determination of amount to be refunded for export of services for the relevant period - amount of CENVAT credit restricted as per service tax return for the quarter - Rul 5 of CCR - export of Information Technology Software Services during the period April-June,2012 - Held that - It was held in the case of WNC Global Ltd 2015 (11) TMI 905 - CESTAT MUMBAI that for the purpose refund, Cenvat credit of any particular quarter will inc... ... ...
2016 (7) TMI 1174 - CESTAT MUMBAI
BNY Mellon International Operations (India) Pvt. Ltd. Versus Commissioner of Central Excise
Refund of unutilized cenvat credit - export of services - input services - service tax paid on the premium charged on group insurance scheme - Held that - it appears that tax paid on insurance premium is eligible for availment as CENVAT Credit and the short-point for determination is the extent to which the premium does not relate to coverage of employees under the group insurance scheme. In the instant case, the appellant is charged with a premium which does not vary with the number of dependen... ... ...
2016 (7) TMI 1154 - GUJARAT HIGH COURT
PRINCIPAL COMMISSIONER OF CENTRAL EXCISE Versus LARSEN AND TOUBRO LIMITED
Taxability of services provided by the SEZ unit to the DTA unit of the same assessee - principle of mutuality - Held that - Identical issues raised by the same assessee for assessment year came up for consideration in 2016 (7) TMI 307 - GUJARAT HIGH COURT The Tax Appeals of the Government were dismissed. - These Tax Appeals are also dismissed.
2016 (7) TMI 1153 - DELHI HIGH COURT
S&S Technocrats Pvt. Ltd. Versus Commissioner Of Service Tax, New Delhi-I
Waiver of pre-deposit - tribunal directed the appellant to deposit an amount at ₹ 15 lakhs and declining to accept the plea of the Appellant that credit should be given to the sum of ₹ 9.23 lakhs already deposited by Appellant along with the returns in Form ST-3 for the period 2008-10. - Held that - the impugned order dated 15th March 2016 of the CESTAT is modified and it is directed that in view of the Appellant having already deposited ₹ 9.32 lakhs and having further deposite... ... ...
2016 (7) TMI 1152 - CESTAT NEW DELHI
M/s Shree Rajasthan Syntex Ltd. Versus CCE, Jaipur
Claim of refund - services used for export of goods - Notification No. 41/2007-ST dated 6.10.2007 - Refund was rejected on the ground that the appellant had availed drawback in respect of goods exported under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Held that - the analysis and conclusion drawn on this issue in terms of para 2 (reproduced above) of the judgement of CESTAT in the case of Bharat Art and Crafts 2016 (4) TMI 197 - CESTAT NEW DELHI remain valid and there ... ... ...
2016 (7) TMI 1151 - CESTAT HYDERABAD
M/s Hyderabad Power Installations Pvt. Ltd. Versus CCE, C& ST, Hyderabad-II
Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity provided by a service provider to a service receiver during the period 26.02.2010 to 21.06.2010 - refund claim is filed on 11.07.2011 which is after lapse of six months from issue of notification and hence is hit by time bar. - Held that - We find that both the apparently conflicting provisions in section 11(B) vis-a-vis 11 (C) ibid, with regard to time limit p... ... ...
2016 (7) TMI 1127 - CESTAT CHENNAI
Commissioner of Service Tax Versus CCI Sourcing Pvt. Ltd.
Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006 - Held that - The contention of the respondent is that under Section 69 of the Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994, registration under service tax legislation is required only for service providers who are liable to pay service tax and the respondent herein is predominantly engaged in the provision of ex... ... ...
2016 (7) TMI 1126 - CESTAT MUMBAI
M/s. Bombay Well Print Inks Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Nagpur
Levy of penalty u/s 76 of the Finance Act, 1994 - Service Tax on Renting of Immoveable Property Service was paid through Cenvat Credit account available on that day along with interest vide GAR 7 Challan - the adjudicating authority as well as the appellate authority held that the payment of service tax made from cenvat credit is not proper for the reason that the service tax dues are pertaining to the period 2007-08 to 2009-10 whereas the appellant have paid service tax from cenvat credit which... ... ...
2016 (7) TMI 1080 - KARNATAKA HIGH COURT
The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd.
CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the customer - any assessee/party may agitate binding effect of the circular but it would not lie in the mouth of the Department-appellant herein to contend that the circular is not binding. Under the circumstances, we do not find that merely because the matter is carried before the Apex Court against the decision of the Ca... ... ...
2016 (7) TMI 1079 - CESTAT MUMBAI
Commissioner of Central Excise, Pune Versus M/s. Taib Landscape Studio Pvt. Ltd.
Waiver of penalty u/s 80 - the penalties imposed under Section 76,77 & 78 were set aside by the Ld. Commissioner (Appeals). - the respondent has paid the entire amount of service tax along with interest and not contested the same. - the transaction in respect of the services on which the service tax was not paid was also retrieved from the books of accounts of the respondent which shows that the respondent did not try to hide the transaction. - No penalty.
2016 (7) TMI 1078 - CESTAT CHENNAI
M/s. Ashok Granites Ltd. Versus CCE & ST, Salem
Refund - Period of limitation - relevant date - Claim of rebate of service tax paid on specified services used for export of goods under Notification No. 41/2012 ST dated 29.06.2012 - Held that - the claims submitted by the appellants were scrutinized thoroughly as per the para 3 (g) of Notification No. 41/2012-ST and he has taken the date of let export order issued by the proper officer as the relevant date to come to the conclusion that the refunds are hit by time bar aspect. - Held that - It ... ... ...
2016 (7) TMI 1077 - CESTAT NEW DELHI
Japan Airlines International Co. Ltd. Versus C.S.T. New Delhi
Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including various charges - Extended period of limitation - Validity of show cause notice - Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, was declared ultra vires by Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India 2012 (12) TMI 150 - DELHI HIGH COURT . - Held that ... ... ...
2016 (7) TMI 1076 - CESTAT MUMBAI
M/s Afcons Infrastructure Ltd. Versus Commissioner of Service Tax, Mumbai
Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - projects undertaken on turnkey basis - Held that - it is clear that the appellants can avail Notification No. 1/2006-ST, so long as in respect of such projects, no CENVAT Credit is availed. The appellants are free to avail CENVAT Credit in respect of projects on which Notification No. 1/2006-ST has not been availed. However, the assertion of the appellant that... ... ...
2016 (7) TMI 1036 - CESTAT CHENNAI
C. Ramachandran Versus Commissioner of Service Tax, Chennai
Levy of penalty - Valuation - service tax liability on TDS amount and reimbursements received towards LPG gas and Milk from the recipient of services - Outdoor Catering Service - reimbursement of expenditure - Held that - the disputed tax and interest have already been paid (excess tax paid as claimed by the Appellant), the issue to be addressed in this appeal is the imposition of penalty under Section 76, Section 78 of the Finance Act, 1994 and adjustment of excess tax paid by the Appellant. - ... ... ...
2016 (7) TMI 1035 - CESTAT CHENNAI
Everest Industries Ltd. Versus Commissioner of Customs, C. Ex. & Service Tax, Coimbatore
Cenvat Credit - Input services - certain documents called debit notes issued by the service provider - Held that - All the details of the service provided is recorded in the debit notes. Since the documents on the basis of which credit has been availed, specify and contain essential details which are required as per the proviso to Rule 9 (2) of Cenvat Credit Rules and there is no observation that service has not been received, there is no occasion to doubt about the eligibility of the documents. - Decided in favor of assessee.
2016 (7) TMI 1034 - CESTAT NEW DELHI
M/s. Sangam India Ltd. Versus CCE & ST, Jaipur-II
Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax liabilities on these two services have been discharged by them by debiting the cenvat credit account and not by cash - Another dispute relating is to credit taken on the basis of two invoices on input services and capital goods which were also denied on the ground that the invoices are not in the appellant s name but in the name of th... ... ...
2016 (7) TMI 1033 - CESTAT NEW DELHI
M/s Hindustan Coca Cola Beverages Pvt. Ltd. Versus CST, Delhi
Rectification of mistake - Held that - As is evident, the CESTAT order dated 13.8.2015 did set aside the impugned order-in-original No. 172-174/GB/2013 dated 29.11.2013 (as a consequence of which the demand, interest and penalties also got set aside) and passed further order (for de novo adjudication only in relation to service tax demand, interest and penalty relating to foreign exchange ). Thus even the order sheet noting dated 13.8.2015 reproduced earlier is not in disharmony with the CESTAT ... ... ...
2016 (7) TMI 1032 - CESTAT AHMEDABAD
M/s. Hightech Plast Limited Versus Commissioner of Central Excise & S.T., Vapi
Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc. - Held that - the service rendered by the respondent in this case does not fall within the purview of taxable service of Scientific and Technical Consultancy. - Demand set aside - Decided in favor of assesse.