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COMMISSIONER OF CENTRAL TAX vs. VODAFONE INDIA SERVICES PVT LTD
CESTAT Mumbai, Nov 27, 2024

PER: C J MATHEW, (TM) 1. It is normal for employment contracts/appointments to incorporate ‘notice period’ for an employee to part with the employer and, in...

M/S. KAYNES TECHNOLOGY INDIA PVT. LTD. vs. THE COMMISSIONER OF CGST & CENTRAL EXCISE
CESTAT Chennai, Nov 27, 2024

PER : VASA SESHAGIRI RAO, (TM) 1. Excise Appeal No. E/42373/2015 was filed by the Appellant, aggrieved by the impugned Order-in-Original No. 16/2015 dated 28.07.2015...

Legislation Referred To : Section 11AC of the Central Excise Act, 1944

DY. GENERAL MANAGER (FINANCE) vs. COMMISSIONER OF CUSTOMS & CENTRAL EXCISE
CESTAT New Delhi, Nov 27, 2024

DR. RACHNA GUPTA, (JM) 1. The appellants are engaged in manufacture of transformers, parts of electric motors etc. They are also engaged in providing business...

Legislation Referred To : Rule 6 (3) of Cenvat Credit Rules, 2004

M/S. NTN NEI MANUFACTURING INDIA PVT. LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Nov 26, 2024

When the ultimate export of the goods are not contested, the refund should be allowed to a DTA unit,even if the physical export was not done by the unit itself, but by the...

Subject : Manufacture and export of goods
Legislation Referred To : Rule 20 of Central Excise Rules, 2002
In Favour Of : Assessee

M/S. JOY TECHNO SERVICES PVT. LTD. vs. COMMISSIONER OF CENTRAL TAX
CESTAT Bangalore, Nov 26, 2024

Where personal hearing opportunity was provided to assessee, show cause notice cannot be set aside on grounds of violation of natural justice

Subject : Manpower supply services
Legislation Referred To : Section 35FF of the Central Excise Act, 1944
In Favour Of : Revenue

ADANI ESTATE MANAGEMENT PRIVATE LIMITED vs. COMMISSIONER OF C.E.-AHMEDABAD-I
CESTAT Ahmedabad, Nov 26, 2024

When all material facts are disclosed and the issue involves a bona fide interpretation of law, the extended period cannot be invoked

Subject : Commercial construction services
In Favour Of : Assessee

M/S SHRIRAM POWER & STEEL PVT. LTD. vs. COMMISSIONER OF CGST & CENTRAL EXCISE, RANCHI
CESTAT Kolkata, Nov 26, 2024

PER R. MURALIDHAR, (JM) : 1. The issue pertains to the allegation by the Revenue that the appellant has been operating their factory in spite of their notice to...

M/S R. S. BUILDERS AND ENGINEERS LTD vs. COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS & SERVICE TAX, CHANDIGARH
CESTAT Chandigarh, Nov 26, 2024

1. The present appeal is directed against the impugned order dated 27.02.2023 passed by the Commissioner (Appeals), CGST, Chandigarh, whereby the learned Commissioner...

UNION BANK OF INDIA vs. COMMISSIONER, CGST & CENTRAL EXCISE COMMISIONERATE, MUMBAI SOUTH
CESTAT Mumbai, Nov 25, 2024

Since payment of insurance premium to DICGC is integral part of ‘banking and other financial services’ and is input service for which Cenvat Credit can be...

Subject : Banking and financial services
Legislation Referred To : Rule 15(1) of Cenvat Credit Rules, 2004
In Favour Of : Assessee

QUANTUM PACIFIC PROJECTS PVT LTD vs. COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS & SERVICE TAX, CHANDIGARH
CESTAT Chandigarh, Nov 25, 2024

Show Cause Notice issued invoking extended period is not maintainable and therefore, the impugned order passed in pursuant of the same requires to be set aside

Subject : Providing taxable services
In Favour Of : Assessee