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M/S. SHREE GURUKRUPA CONSTRUCTION CO. vs. C.C.E. & S.T., RAJKOT
CESTAT Ahmedabad, Jan 11, 2019

1. The following issues involved in the present case:- 1) Whether the appellant's refund claim can be restricted by the amount of cenvat credit availed on input...

Legislation Referred To : Section 102 of Finance Act, 2016

JOHN ERECTORS vs. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM
CESTAT Bangalore, Jan 11, 2019

Where assessee delayed to file appeal because Authorities delayed in determining interest on service tax liability, such delay was condonable.

Subject : Appeal to the Commissioner of Central Excise (Appeals)
Legislation Referred To : Sections 85 & 78 of Finance Act, 1994
In Favour Of : Assessee (Partly)

LUBRIZOL ADVANCED MATERIALS INDIA PVT. LTD. vs. COMMISSIONER OF CENTRAL EXCISE, BELAPUR
CESTAT Mumbai, Jan 11, 2019

Where assessee had provided service to overseas entities on principal to principal basis and was not acting as a bridge between overseas group entities and supplies made to...

Subject : Refund of Cenvat Credit
Legislation Referred To : Rules 3 and 9 of Place of Provision of Services Rules, 2012, Rules 2(l), 3 & 5 of Cenvat Credit Rules, 2004
In Favour Of : Assessee

M/S. BINNY LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI
CESTAT Chennai, Jan 10, 2019

Where delay in payment of service tax was due to financial hardship and entire demand has been quantified was reflected in accounts of assessee, reasonable cause existed in...

Subject : Penalty not to be imposed in certain cases
Legislation Referred To : Sections 78 and 80 of the Finance Act, 1994
In Favour Of : Assessee

COMMISSIONER OF SERVICE TAX, CHENNAI vs. HATHWAY CABLE AND DATACOM PVT. LTD.
CESTAT Chennai, Jan 08, 2019

Distribution of capital goods credit by the head office prior to introduction of Rule 7(a) of the CCR 2004, or transfer of credit availed on basis of a Material Receipt...

Subject : Manner of distribution of credit by input service distributor
Legislation Referred To : Section 78 of Finance Act, 1994 and Rules 7(a) & 9 of Cenvat Credit Rules, 2004
In Favour Of : Assessee

Q&Q RESEARCH INSIGHTS PVT. LTD. vs. CCGST & CX, MUMBAI
CESTAT Mumbai, Jan 08, 2019

Where availment of benefits as pure agent under Rule 5 of Service Tax (Determination of Value) Rules, 2006 was asserted by assessee and denied by revenue authority,...

Subject : Recovery of Service Tax not levied or paid or short levied or short paid or erroneously refunded
Legislation Referred To : Sections 68, 73(1)(3), 76, 77 & 78 of Finance Act, 1994
In Favour Of : Assessee

HIGHWAY HOSPITAL vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, ALLAHABAD
CESTAT Allahabad, Jan 08, 2019

1. After hearing both sides duly represented by Shri Sita Ram, learned Consultant on behalf of the appellant No.1 and Shri Sandeep Kumar Singh, learned Dy. Commr. (A.R.) on...

Legislation Referred To : Section 65(105)(zzzzo) of Finance Act, 1994

ITC LIMITED (AGRI BUSINESS DIVISION) vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX NAGPUR
CESTAT Mumbai, Jan 08, 2019

1. M/s ITC Ltd. (Agri-business Division) is in appeal against the finding of the first appellate authority that liability of Rs. 19,61,942/­fastened under Finance Act,...

Legislation Referred To : Sections 65(105)(k) & 67 of Finance Act, 1994

M/S. RUDRA INFRA DEVELOPERS vs. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, KANPUR
CESTAT Allahabad, Jan 08, 2019

1. The appellant are engaged in providing services of "construction of residential complexes" and is registered with the Service Tax department. During the period July 2012...

Legislation Referred To : Central Excise Tariff Act, 1985

SWARUPANAND ENTERPRISES vs. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX KOLHAPUR
CESTAT Mumbai, Jan 08, 2019

1. By impugned order-in-appeal no. KLH-EXCUS-000-APP-084- 085-2014-15 dated 24th February 2015, Commissioner of Central Excise (Appeals), Pune-II has disposed off two...

Legislation Referred To : Sections 65(105)(k), 67, 73(1), 76 & 78 of Finance Act, 1994

TATA MOTORS LTD. vs. COMMISSIONER OF CEN.EXCISE & ST(LTU), MUMBAI
CESTAT Mumbai, Jan 08, 2019

For levy of service tax it was essential to identify the person who has provided the taxable service and the person who has received the service and not contractual...

Subject : Authorized Service Station Services
Legislation Referred To : Article 366(29A) of Constitution
In Favour Of : Revenue (Partly)

VISHAL TRADERS vs. COMMISSIONER OF CENTRAL EXCISE KOLHAPUR
CESTAT Mumbai, Jan 08, 2019

Where revenue itself faced difficulty in classifying service of assessee, in absence of any evidence of suppression or mis-declaration on part of assessee ingredients for...

Subject : Penalty not to be imposed in certain cases
Legislation Referred To : Sections 78 and 80 of Finance Act, 1994
In Favour Of : Assessee

CCE, CC, HYDERABAD-III vs. USHAKIRON TELEVISION
CESTAT Hyderabad, Jan 08, 2019

Where T.V. programme was produced on principal to principal basis under a joint venture and revenue was shared with client, no service tax could be demanded under TV. and...

Subject : T.V. and Radio Programme Production Service
Legislation Referred To : Sections 65(86b), 76, 77 & 78 of Finance Act, 1994
In Favour Of : Assessee

M/S. MULTI TECH CONSTRUCTIONS vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM
CESTAT Hyderabad, Jan 07, 2019

No service tax could be demanded for repair and maintenance of immovable property for period prior to 16.06.2005.

Subject : Management, Maintenance or Repair service
Legislation Referred To : Sections 65 & 80 of Finance Act, 1994
In Favour Of : Assessee

CC, CE & ST, HYDERABAD-II vs. LARSEN AND TOUBRO LTD.
CESTAT Hyderabad, Jan 07, 2019

Since both revenue and assessee were unanimously contending that contract was a composite contract and indivisible one, not amendable to being broken down in to its...

Subject : Classification of taxable services
Legislation Referred To : Sections 65(A)(2B), 65(25b)(c), 65(105)(g),(zzd), (zzh), (zzq),(zzzh), (zzzza), 73(6), 76, 78, 80 & 93(1) of Finance Act, 1994
In Favour Of : Matter remitted

M/S. FARM FIT AND SPA & CORE FITNESS vs. GST & CE, SALEM
CESTAT Chennai, Jan 07, 2019

Where quantum of penalty for disputed period was twenty five percent only and not penalty equal to service tax demand as levied in Order-in-Original, filing of...

Subject : Appeal to the Commissioner of Central Excise (Appeals)
Legislation Referred To : Sections 77 & 78 of Finance Act, 1994
In Favour Of : Matter remitted

M/S. JUBILANT CHEMSYS LTD. vs. COMMISSIONER OF CENTRAL EXCISE & S.T., NOIDA
High Court of Allahabad, Jan 07, 2019

1. Above stated two appeals are taken up together for decision, since the issues involved in both of them are same and appellant is also same. The period is different. The...

Legislation Referred To : Companies Act, 1956

M/S. DEENDAYAL PORT TRUST vs. C.S.T. & S.T., AHMEDABAD
CESTAT Ahmedabad, Jan 04, 2019

Payment of service tax under a wrong head will not give rise to a separate demand and Department was free to make their internal adjustment in the account and assessee...

Subject : Payment of service tax
In Favour Of : Assessee

M/S. JAYESH CONSTRUCTION vs. C.C.E. & S.T., AHMEDABAD-III
CESTAT Ahmedabad, Jan 04, 2019

Non-consideration of additional submission of assessee in adjudication order as well as in order of Commissioner (Appeals) was a gross violation of principles of natural...

Subject : Recovery of Service Tax not levied or paid or short levied or short paid or erroneously refunded
Legislation Referred To : Section 73 and 84 of the Finance Act, 1994
In Favour Of : Matter remitted

M/S. COROMANDEL INFOTECH INDIA LTD. vs. THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE
CESTAT Chennai, Jan 04, 2019

1. The facts of the case are that the appellants were providing various services including Manpower Recruitment or Supply Agency Services. 2.1 Pursuant to audit by...

Legislation Referred To : Sections 65(105)(k) & 78 of Finance Act, 1994