27 ViewsThe Orissa high court has held that sale of ‘chokad’ (wheat bran) irrespective of the purpose for which it is purchased by a buyer, is exempt from value added tax (VAT). The ruling came recently in a dealer’s case in which tax was imposed at 4% for chokad supplied to Nalco by treating it […]
Service Tax Not Payable On Services Of Advertisement In Print-Media
18 ViewsThe Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not applicable to the service of advertisement in print media. The two-member bench of Justice Dilip Gupta (President) and Hemambika M. Priya (Technical Member) has observed that the services of advertisement in respect of print media […]
No service tax liability on foreclosure charges collected by banks and NBFCs on premature termination of loans
43 ViewsThe CESTAT, Chennai in M/s Sundaram Finance Ltd. [Service Tax Appeal No. 646 and 647 of 2012 dated February 22, 2023] has set aside the orders passed by the Revenue Department levying service tax on Foreclosure Charges (“FC”) collected by the assessee. Held that, the FC collected by banks or Non-Banking Financial Company (“NBFC”) […]
No Service Tax can be levied on take-away/parcel food from restaurants
53 ViewsThe CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No. 51555 of 2022 dated February 13, 2023] has set aside the demand order passed by the Revenue Department. Held that, no Service Tax can be levied on the activity of take-away of food items […]
Demand not sustainable when Service Tax is already paid prior to its levy
35 ViewsThe CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had already paid the entire Service Tax prior to its levy by the […]
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
30 ViewsThe CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held that, the assessee is legally entitled for cash refund of accumulated and unutilized […]
Procedural lapses cannot be ground for denying substantive benefits
57 ViewsThe CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held that, procedural lapses cannot be a ground for denying substantive benefits to […]
Department cannot raise demand without examining the reversal of Cenvat credit and calculating proportional credit
27 ViewsThe CESTAT, Ahmedabad in Sanofi India Limited v. C.C.E. & S.T.- SURAT-II [Excise Appeal No. 10583 of 2013 in Final Order No. A/10115-10117/2023 dated January 25, 2023] has held that, once the assessee had reversed the proportionate credit attributed to the exempted goods, no demand of 10% of the value of goods can be […]
No need to rely on website and Wikipedia for the meaning, when the test reports of the product by laboratories are available
28 ViewsThe CESTAT, Ahmedabad in Pradipkumar P Patel v. C.C. – Ahmedabad [Customs Appeal No. 10047 of 2022 in Final Order No. A/10118-10134/2023 dated January 25, 2023] has set aside the order passed by the Revenue Department denying the exemption from duty of Customs and Integrated Goods and Services Tax (“IGST”) on the import of […]
Fees received by the cricket players from IPL team owners is not ‘Business Support Service’
29 ViewsThe CESTAT, Ahmedabad in Yusuf khan M Pathan & Irfan Khan Pathan v. C.C.E. & S.T. [Final Order No. A/ 10086-10087 /2023 dated January 20, 2023] Set aside the order demanding Service Tax on the fees paid to cricketers. Held that, the fees received by the international cricket players from cricket team owners, whereby, […]