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M/s NSP Electornics Ltd. Versus The Commissioner of Central Excise, Bangalore

Denial of refund claim - Duty paid along with interest - No proceedings initiated for duty demand - whether the refund made by the appellants is barred by limitation or not - Held that - Appellants debited the Cenvat credit on the instructions of the.....

2015 (9) TMI 261 - CESTAT MUMBAI

John Deere India Pvt. Ltd. Versus Commissioner of Central Excise, Pune III

Benefit of CENVAT Credit of inputs and input services - Various services - Held that - All the services are utilized by appellant in the factory premises and some are indicating the activities relating to the business like sales and marketing. On dee.....

2015 (9) TMI 260 - CESTAT NEW DELHI

Patanjali Yogpeeth Trust Versus C.C.E. & S. Tax, Meerut -I

Club or Association Service - Amount received from Vanprashta Ashram Donations - Held that - Service Tax demand of ₹ 10,55,273/- is on consideration received on rendition of Intellectual Property Service, the consideration was received from M/s.....

2015 (9) TMI 259 - CESTAT MUMBAI

Aarti Infra Projects Pvt. Ltd. Versus Commissioner of Central Excise, Aurangabad

Erection and Commissioning Service - Invocation of extended period of limitation - Held that - Appellant could have entertained a bonafide belief that as the activity undertaken by the appellant may not be covered under the category of erection and c.....


Commissioner of Central Excise & Service Tax, Tirupati Versus Smt. Parimala Dharmigari

Amway distributor - Receipt of commission - Bonafide belief - Held that - Respondent is an individual; an individual cannot be faulted if she thought that she was only a dealer; a difference between the purchase price and the sale price or MRP is ava.....


Prakruthi Builders, Standard Construction Company Versus Commissioner of Service Tax, Bangalore

Demand of service tax - penalty under Section 76, 77 & 78 - Held that - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot be invoke its jurisd.....

2015 (9) TMI 217 - CESTAT MUMBAI

Mahanagar Gas Ltd. Versus Commissioner of Central Excise, Mumbai-Ii

Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Held that - input service means any service which is used by the manufacturer, whether directly or indirectly, in or in relation to the.....

2015 (9) TMI 216 - CESTAT MUMBAI

M/s Zydus Atlanta Healthcare Pvt Ltd Versus Commissioner of Central Excise, Belapur

Denial of refund claim - clearing and forwarding agent services - Revenue contends that that service tax paid on clearing and forwarding agent services are post clearance of the final products from factory and the ownership of the goods still vested .....

2015 (9) TMI 215 - CESTAT MUMBAI

M/s. R.M. Dhariwal (HUF) Versus Commissioner of Central Excise, Pune-III

Demand of service tax - Receipt of royalty - Held that - both the lower authorities have erred in coming to a conclusion that appellant is liable to pay the service tax. if amount which is paid for as royalty and remains undisputed, the said amount o.....

2015 (9) TMI 214 - CESTAT MUMBAI

Commissioner of Central Excise, Nagpur Versus M/s. Shri K.M. Sharma

Services of Supply of Manpower - Job work at the premises of client - fabrication of Iron Steel Products - Respondent assessee had undertaken certain jobs which has been bundled as a contract. Held that - In the entire records or the memo of appeals .....

2015 (9) TMI 213 - CESTAT MUMBAI

Jitendra Wheels (N) Pvt Ltd Versus Commissioner of Central Excise, Nashik

Business Auxiliary service - Receipt of commission from various financial institutions for rendering services of collecting, bringing and forwarding the loaners to the banks and also verifying their forms - eligibility of Notification No. 13/03-ST an.....


Gurpreet Galvanising Pvt Ltd Versus Commissioner of Customs, Central Excise And Service Tax, Hyderabad-IV

Denial of refund claim - Refund in respect of outward transportation - refund not claimed in respect of inward transportation - Held that - assessee s act of not claiming refund in respect of inward transportation is not relevant to determine the eli.....


Commissioner of Central Excise, Customs And Service Tax, Tirupati Versus Bellary Iron Ores Pvt. Ltd.

Denial of refund claim - Refund of unutilized CENVAT Credit - Revenue contend that the service provided by the service provider was supply of tangible goods service and this service became liable to service tax only from 16.05.2008 and therefore sinc.....


Commissioner of Service Tax, Bangalore Versus SR Nova Pvt Ltd

Denial of refund claim - Bar of limitation - Held that - Commissioner (Appeals) has not discussed the issue relating to limitation and in the interim order passed by this Tribunal, in the case of Apotex Research Ltd & Others 2015 (3) TMI 346 - CE.....


M/s Bright Engineering Works Versus Commissioner, Central Excise & Service Tax, Daman

Cenvat Credit - Duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - Waiver of pre deposit - Mandatory pre deposit - Held that - Adjudicating authority disallowed the credit, following the decision of the H.....

2015 (9) TMI 163 - CESTAT NEW DELHI

M/s Ambedkar Institute of Hotel Management Versus Commissioner Of Central Excise And Service Tax, Chandigarh

Outdoor catering service - Mandap Keeper service - Appellant Institute prepares cooked food as per the fixed menu and supplies the same to various schools for which they received payment at certain rates - appellant were also making available the spa.....

2015 (9) TMI 162 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-I Versus M/s. Ganesh Enterprises

Penalty u/s 77 & 78 - Evasion of duty - Malafide intention - Held that - Commissioner (Appeals) has discussed in details that regarding the fraud committed by the consultant with the appellant for not depositing service tax in the government s ac.....

2015 (9) TMI 161 - CESTAT NEW DELHI

Cherry Hill Interiors Ltd. Versus C.S. T-Delhi

Commercial or industrial construction service - abatement of 67 under notification 15/2004 ST/notification No. 1/2006-ST - Held that - benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions su.....

2015 (9) TMI 160 - CESTAT MUMBAI

Jain Irrigation Systems Ltd. Versus Commissioner of Central Excise, Nashik

Import of taxable services - reverse charge - entire exercise is revenue neutral - Banking and other Financial Services - Invocation of extended period of limitation - Levy of Penalties under Sections 76, 77 and 78 - Mens rea - Held that - Service ta.....

2015 (9) TMI 159 - CESTAT NEW DELHI

M/s. Khicha Industries Versus Commissioner of Central Excise -Jaipur-II

Demand of service tax - Cargo handling service - activity of grinding of rock phosphate - Penalty u/s 76, 77 & 78 - Held that - Payment rates were composite rates not amenable to identification as to what rate/amount was paid to those components .....

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