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- 2014 (7) TMI 1272 - CESTAT BANGALORE
CENVAT credit - input services - outdoor catering services - medical insurance - Held that: - The definition of 'input service' is very broad, which includes 'activities relating to business', to be covered within its purview, for the purpose of availment of Cenvat credit. It is admitted fact on record that the disputed input services are business related expenditure of the appellant, which is duly reflected in the CAS-4 maintained as per accounting standards. Hence, it will not be prudent to disallow the Cenvat credit on such services. Credit allowed - appeal allowed - decided in favor of appellant.
- 2014 (7) TMI 1251 - CESTAT, BANGALORE
CENVAT credit - tour operator service - rent-a-cab service - N/N. 1/2006 - Held that: - on the very same issue in respect of the very same appellant for the earlier period, vide Final Order No. 20187/2014 dated 06.02.2014, this Tribunal had remanded the matter to the Commissioner for fresh adjudication - the matter is remanded to the Commissioner to decide the issue along with the matter already remanded vide Final Order referred above - appeal allowed by way of remand.
- 2014 (7) TMI 1243 - CESTAT MUMBAI
Non-compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that: - As per the decision of the Hon’ble Bombay High Court, when a matter comes up for compliance of pre-deposit and the appellant is before the Hon’ble High Court, the appellant should be given 15 days time to get interim directions. In the present case, 15 days period got over almost five months back. Even though almost six months are over, the appellant has failed to get any interim directions from the Hon’ble High Court and the appellant has been enjoying extension of stay without any valid reason - we dismiss the appeal of the main appellant, M/s. Kingfisher Airlines Ltd., for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994 - As regards the co-appellants their stay petitions may be listed separately for hearing on 28th July, 2014 - appeal dismissed - decided against appellant.
- 2014 (7) TMI 1211 - CESTAT NEW DELHI
Adjustment of excess service tax paid – demand of tax, interest and penalty – Held that: - the same issue was the subject matter in another case of the appellant which has been decided by CESTAT in their favour vide Order No. 52863 dated 10.07.2014 – appeal allowed – decided in favor of appellant.
- 2014 (7) TMI 1200 - CESTAT NEW DELHI
Waiver of pre-deposit - Demand of service tax on repair and maintenance services rendered to Military Engineering Service (MES) - Demand confirmed on services rendered to MES and cum-service tax benefit has not been extended - Held that:- as has been clearly brought out by the adjudicating authority and admitted by the appellants, the services rendered by them to MES are classifiable under Erection, Commissioning or Installation Service and there is no requirement that these services to be taxable should be rendered to a commercial organisation. The adjudicating authority has indeed considered this point to come to a finding that the cum-tax benefit is not available to the appellants. Although in the concluding para, while remanding the case for de novo adjudication, CESTAT had not given specific directions to extend the said benefit, it ....... + More
- 2014 (7) TMI 1196 - CESTAT BANGALORE
Eligibility of refund claim of Cenvat credit - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.5/2006-C.E. (N.T.) dated 14.03.2006 - Huge accumulated Cenvat credit of service tax paid on the input services - Early drug discovery services taxable under category of Scientific and Technical Consultancy Service exported to its overseas clients - Received various input services and avails Cenvat credit of Service tax paid on such input services - Services has no nexus with the output services. Held that:- the business activities in the case of a service provider are not only confined to mere proving the service directly, but also include other activities, which he may be required for accomplishing the purpose of business. For smooth functioning of the business of providing the service and other like activities, the service pr....... + More
- 2014 (7) TMI 1165 - CESTAT NEW DELHI
Disallowance of 67% abatement under Notification No. 1/2006-S.T - re-classification of the services - waiver of impugned demand, interest and penalties and stay recovery thereof - Held that:- On perusal of Notification No. 1/2006 it is evident that for the purposes of 67% abatement, the condition of non-availment of Cenvat credit is prescribed only in respect of inputs and not in respect of input services. Thus Commissioner has completely misread the provisions of said notification to disallow abatement of 67% under the said notification. As regards re-classification of the services rendered by the appellants after introduction of Works Contract Service, it is trite to say that the service rendered has to be classified as per the provisions applicable on the date of delivery of service. It is not disputed that from 1-6-2007 the service r....... + More
- 2014 (7) TMI 1154 - CESTAT KOLKATA
Non compliance of direction of High Court to execute bank guarantee in lieu of pre-deposit of amount as ordered by the Tribunal in the stay order - there has been delay of more than four weeks in making compliance with the Order of the Hon’ble High Court - Ld. Consultant for the Appellant submits that they may be given an opportunity to approach the Hon’ble High Court to seek an appropriate Order in this regard. In the interest of justice, accordingly, the matter is adjourned.
- 2014 (7) TMI 1137 - CESTAT MUMBAI
Courier Service - Non filing of returns - Penalty u/s 76, 77 & 78 - Held that:- National Manager - Accounts of the appellant-firm had clearly admitted to non-payment of Service Tax since October 2003 onwards. From the records, it is seen that, since October 2003 onwards the appellant-assessee has also not filed Service Tax returns. Even for the earlier period, no return has been filed for the period April 2002 to September 2002. From the evidence available on record and from the admission by the National Manager - Accounts of the appellant-firm, it is clear that the appellant-assessee did not discharge Service Tax liability. From the investigation report also it is clear that the appellant did not cooperate with the investigating agency with regard to the quantification of the Service Tax liability and, therefore, as a last resort, the Se....... + More
- 2014 (7) TMI 1136 - CESTAT CHENNAI
Condonation of delay - delay of 311 days - Invalid of service of order - Held that:- Security service is an agent of the applicant and it is also responsibility of the security service to receive the mails, courier etc. We find force in the submission of the learned Authorised Representative that the appellant appeared in the personal hearing before the adjudicating authority and thereafter, there was no follow up by the applicant in respect of the present proceedings. Thus, it is a clear case of sheer negligence and/or inaction on the part of the appellant. - No satisfactory reason for condonation of delay in filing the appeal. Accordingly, both the applications for condonation of delay of filing appeals are rejected - Decided against assessee.
- 2014 (7) TMI 1083 - CESTAT AHMEDABAD
Goods Transport Agency Service - abatement of 75% of the gross amount charged from the customer under Notification No. 32/2004-S.T., dated 3-12-2004 - denial of abatement claim based on ‘general declarations’ given by the GTA - discharge of the Service Tax liability on an amount of 25% of the freight paid - department did not verify the declarations - Held that:- service recipient who discharges the Service Tax liability under Goods Transport Agency services, is eligible to claim abatement of 75% of the amount of freight paid by him - assessee is engaged in manufacture of P&P medicaments and is also engaged in providing taxable service under the category of ‘Technical Inspection & Certification Service’ and in the capacity of service receiver, the respondents was liable to pay the service tax on ‘Goods Transport Service’. Tribunal conside....... + More
- 2014 (7) TMI 1082 - CESTAT NEW DELHI
CENVAT Credit - cargo handling services, advertising agency service/sale of space or time for advertisement, business auxiliary service/business support service, management maintenance or repairs service for maintenance and repair of plant and machinery, general insurance services, manpower recruitment and supply agency services, technical testing and analysis service and scientific or technical consultancy services and in respect of C & F Agent’s service - Held that:- Services like advertisement or sales promotion, repair and maintenance, quality control, recruitment are specifically covered within the inclusive portion of the definition of input service. However, while the C & F agency service would be covered by the main definition clause - “services used by the manufacturer in or in relation to clearance of the final product from the ....... + More
- 2014 (7) TMI 1081 - CESTAT KOLKATA
Cargo Handling service - Violation of principle of natural justice - Non consideration of case laws cited - Held that:- Commissioner (Appeals), after relying on para 3.08 of the subsequent Work Order of BVFCL dated 12.11.2005, which provided for reimbursement of service tax at the rate of 10.20% adv. of the actual executed work by BVFCL, has arrived at a conclusion that service rendered by the Appellant, is taxable as Cargo Handling Services without examining the nature of the services rendered by the Appellant under various contracts vis-as-vis classification of the said services - Commissioner (Appeals) has not considered any of the case laws cited before him. We, therefore, find that the Order of the ld. Commissioner (Appeals) is non-speaking and accordingly, the same is set aside - Matter remanded back - Decided in favour of assessee.
- 2014 (7) TMI 1080 - CESTAT KOLKATA
Waiver of pre deposit - manufacture of goods on Job work basis - Post Job work activity being transportation of goods - Business Support Services - revenue contended raised the demand under the category of “Support Services of Business or Commerce” (BSS) as the Applicant had handled the goods manufactured on job-work basis in the capacity of a "Marketing and Consignment Agent ” of M/s TSL - Held that:- Prima facie the case has been built against the Applicant, as is clear from the impugned notices that the Applicant had received service charges, for rendering post removal activities, from M/s. Tata Steel Ltd., but failed to discharge Service Tax as required, under the category of “Business Support Services”. There is no merit in the argument of the Revenue that in the said conversion charges, the post removal service charges are already i....... + More
- 2014 (7) TMI 1079 - CESTAT NEW DELHI
Classification of service - C and F service or Business Auxiliary service - Held that:- there is an agreement dated April 11, 2001 between assessee and NICL for appointment as depot operator for organizing and promoting sale of their CLP for the year 2001-02. There is no agreement between NICL and assessee for the period 2004-05. Commissioner in the order in original has observed that since show-cause notice nowhere mentions that payment was received under head of freight, loading/unloading, general expenses and incentive, services provided by assessee to NICL is business auxiliary service (BAS) with effect from July 1, 2003. For the period prior to July 1, 2003 there was no specific category of commission agent's service. Commissioner applies section 65A for determination of classification of service. When prior to July 1, 2003 BAS was n....... + More
- 2014 (7) TMI 1051 - CESTAT NEW DELHI
Telecommunication service - non receipt of consideration for services rendered - Wrong availment of CENVAT Credit - non consideration of all pleas of assessee - Violation of principle of natural justice - Held that:- during the period for which these demands have been confirmed, the service tax payable on the basis of the amount realized was more than the service tax actually paid. It is considered that assessee's contentions for demand of service, education cess or CENVAT credit were not considered - Matter remanded back for de novo adjudication - Decided in favour of assessee.
- 2014 (7) TMI 1050 - CESTAT NEW DELHI
Commercial coaching and training centre - vocational coaching services - Exemption Notification No. 24/2004-ST dated 30/06/2004 - Held that:- Technology based training for employment skill development, the training courses for medical transcriptionist, insurance agents etc. are vocational course which enable the persons receiving such training to get direct employment or get self-employed. Therefore these training courses though imparted with the aid to computers cannot be treated as computer training courses and, hence, would be eligible for exemption under Notification No. 24/2004-ST. - stay granted. Cenvat credit demand of ₹ 81,476/- the same is based on the allegation that though the appellant provide taxable services as well as fully exempt services and have used common inputs/input services in respect of the same, they have no....... + More
- 2014 (7) TMI 1049 - CESTAT NEW DELHI
Valuation - Construction of complexes - inclusion of free material supplied - Abatement of 67% - Exemption Notifications - Whether the value of free supply material supplied by the customers is to be included in the gross amount for the purpose of notification no.15/2004-ST dated 10.09.2004 and notification no.18/2005-St dated 7.6.2005 - Held that:- since the building was used for commercial purposes, the construction service provided in respect of the same would have to be treated as civil or industrial construction service. However, the appellant's plea that the amount of ₹ 8,26,971/- also includes the service tax demand on the free supply material supplied by M/s. Ashok Leyland Ltd. and service tax charged on account of free supply material in all the project executed by the appellant is included in the amount of ₹ 31,38,28....... + More
- 2014 (7) TMI 1048 - CESTAT NEW DELHI
Self adjustment of excess service tax paid - Refund claim of service tax paid earlier - unjust enrichment - assessee is entitled for self adjustment u/r 6(3) of excess service tax paid - revenue argued that assessee did not opt for provisional assessment u/s 6(4) - appellant has already refunded the excess service tax along with credit bill to its customers. - Period of limitation for self adjustment - Held that:- excess amount of service tax paid by the assessee can be adjusted against his service tax liability for the subsequent period. Only condition for eligibility of this sub-rule is that if assessee has refunded the value of taxable service and service tax thereon to the person from whom it was received. Appellant claims that appellant has refunded the excess S-T to its customers - this sub-rule is applicable not only to the case of....... + More
- 2014 (7) TMI 1047 - CESTAT BANGALORE
Sub-contractor - consultancy services provided to Main architect - Till 15-10-1998, the appellants were paying service tax for the total consideration received by them for such services. With effect from 16-10-1998, services rendered by architects were brought under service tax levy and since then the appellant stopped paying service tax. - Invocation of extended period of limitation - Held that:- The main contention of the assessee is that, the Architects paid service tax on value of services rendered by the appellants. This is a highly unlikely scenario. The burden to prove such payment was on the appellants who were claiming relief from tax liability. No such evidence has been produced - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. Further the Ministry’s clari....... + More