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M/S. BANK OF MAHARASHTRA vs. COMMISSIONER OF CUSTOMS & CENTRAL EXCISE
CESTAT Mumbai, Mar 15, 2019

1. Bank of Maharashtra, the Appellants, are a government undertaking banking company. The department has issued a Show Cause Notice dated 29.04.2015 to the Appellants...

Legislation Referred To : Sections 66, 67(4), 73 & 78 of finance Act, 1994

INNOVATIVE CLAD SOLUTIONS PVT. LTD. vs. C.C.E. & S.T., INDORE
CESTAT New Delhi, Mar 15, 2019

1. Present Order disposes of 5 Appeals, the details whereof are as follows: Appeal No. SCN Dated Period of demand Refund ...

Legislation Referred To : Section 66b of Finance Act, 1994

GMR HYDERABAD INTERNATIONAL AIRPORT LTD. vs. COMMISSIONER OF CENTRAL EXCISE HYDERABAD-II
CESTAT Hyderabad, Mar 14, 2019

Assessee who was awarded a contract for by Ministry of Civil Aviation, Govt of India for constructing airport on build, operate, own and transfer basis was eligible to...

Subject : Cenvat credit
Legislation Referred To : Rules 2(1) & 6(1) CENVAT Credit Rules 2004
In Favour Of : Assessee (Partly)

VISWAM GRANITES vs. CCT VISAKHAPATNAM GST
CESTAT Hyderabad, Mar 14, 2019

Benefit of amended provision of section 77 w.e.f. 10.05.2013 providing uniform penalty of Rs. 10,000/- will not apply to an assessee for period prior to that amendment and...

Subject : Penalty for contravention of Rules and provisions of Act for which no penalty is specified elsewhere
Legislation Referred To : Article 20(1) of Constitution of India
In Favour Of : Revenue

VISAKHAPATNAM PORT TRUST vs. CCCE & ST, VISAKHAPATNAM
CESTAT Hyderabad, Mar 14, 2019

1. All these appeals have been filed by M/s Visakhapatnam Port Trust against the impugned orders as above. All of them involve the same issues and hence are being disposed...

Legislation Referred To : Sections 65(82), 73, 76, 77, 78, 80, 93(1) & 99 of Finance Act, 1994

M/S. NEW MANGALORE PORT TRUST vs. C.E, S.T. COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX, MANGALORE COMMISSIONERATE
CESTAT Bangalore, Mar 14, 2019

1. The present appeal is directed against the impugned order dated 14.09.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the...

Legislation Referred To : Sections 73(3) & 78(1) of Finance Act, 1994

V. XAVIER AMALAN vs. COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI
CESTAT Chennai, Mar 13, 2019

1. The issue in dispute concerns liability to service tax in respect of construction of residential complex service by appellant. SCN dt. 18.8.2010 was issued to them inter...

Legislation Referred To : Sections 77 & 78 of Finance Act, 1994

M/S. SYNFAB SALES & INDUSTRIES LIMITED vs. C.C.E. SERVICE TAX SURAT-I
CESTAT Ahmedabad, Mar 13, 2019

1. The issue involved is that whether the appellant is entitled for refund of Service Tax paid on commission paid to Foreign Agent which was otherwise not payable as per...

Legislation Referred To : Articles 226 & 227 of Constitution of India

M/S. JJ TRANSPORT vs. C.C.E. & S.T., BHAVNAGAR
CESTAT Ahmedabad, Mar 13, 2019

1. This appeal has been filed by M/s. JJ Transport against confirmation of demand of service tax on cargo handling service provided by them by invoking extended period of...

C.C.E. & S.T., RAJKOT vs. M/S. RELIANCE INDUSTRIES LTD.
CESTAT Ahmedabad, Mar 13, 2019

1. The facts of the case are that the Respondent, Reliance Industries Ltd, an SEZ unit, filed refund claims for the quarter January 2017 to March 2017 and April 2017 to...

Legislation Referred To : Section 85(3A) of Finance Act, 1994

ADANI ENTERPRISES LIMITED vs. C.S.T. SERVICE TAX AHMEDABAD
CESTAT Ahmedabad, Mar 12, 2019

1. This appeal has been filed by M/s Adani Enterprises Ltd. against denial of refund in respect of Service Tax paid on services used during export of goods. 2. The...

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

SAURASHTRA KUTCH STOCK EXCHANGE LTD. vs. C.C.E. & S.T. RAJKOT
CESTAT Ahmedabad, Mar 12, 2019

Amount received by assessee for extending its infrastructure facility and staff to its subsidiary was not in nature of reimbursements and will be included in vale of...

Subject : Valuation of taxable services for charging service tax
In Favour Of : Assessee (Partly)

INTERNATIONAL COMBUSTION INDIA LTD. vs. CCE, NAGPUR
CESTAT Mumbai, Mar 11, 2019

1. The Appellants, M/s International Combustion India Ltd, Nagpur are engaged in the manufacture of machinery and parts thereof falling under the heading 847410 of the...

Legislation Referred To : Central Excise tariff Act, 1985

PRASANNA PURPLE MOBILITY SOLUTIONS (P) LTD. vs. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PUNE-III
CESTAT Mumbai, Mar 11, 2019

Supplying buses to Road Transport Corporations on hire basis attracts duty under rent-a-cab service but not under "Supply of Tangible Goods" service.

Subject : Rent-a-cab scheme operator Services
In Favour Of : Assessee (Partly)

IL & FS FINANCIAL SERVICE LTD. vs. CCGST, NAVI MUMBAI
CESTAT Mumbai, Mar 11, 2019

Input tax credit was available for period prior to 01.04.2011 in respect of Service Tax paid on Insurance Premium of Group Mediclaim Policies of employees.

Subject : Input service
Legislation Referred To : Rule 2 (l) of the Cenvat Credit Rules, 2004
In Favour Of : Assessee

CAIRN ENERGY INDIA PVT. LTD. vs. CCE & C VISAKHAPATNAM
CESTAT Hyderabad, Mar 08, 2019

Pilotage charges received for authorised operation in port was liable to service tax under ‘Port Services’.

Subject : Port services
Legislation Referred To : Sections 65(105)(zzl) and 78 of the Finance Act, 1994
In Favour Of : Assessee (Partly)

M/S. CEEYES METAL RECLAMATION P. LTD. vs. COMMISSIONER OF GS & CENTRAL EXCISE COIMBATORE
CESTAT Chennai, Mar 08, 2019

1. Brief facts are that the appellants are manufacturers of Camshaft Assembly Segments for Diesel Locomotives and are holding service tax registration under the category of...

Legislation Referred To : Section 73(1) of Finance Act, 1994

M/S. PROVA BHATTACHARJEE vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM
CESTAT Hyderabad, Mar 08, 2019

1. This appeal is directed against Order-in-Original No. 41/2011 (MP) dated 29.07.2011. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is...

M/S. ARYAN INFRAGOLD PRIVATE LTD. vs. COMMISSIONER, CGST, JAIPUR
CESTAT New Delhi, Mar 08, 2019

1. The appellant herein are engaged in "Erection, Commissioning and Installation Services and Works Contract Service". They have been accordingly registered. During the...

Legislation Referred To : Sections 65(105)(zzd) & 73 of Finance Act, 1994

M/S. ETA TRAVEL AGENCY PVT. LTD. vs. THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE
CESTAT Chennai, Mar 08, 2019

Where Tribunal in its order had discussed facts of some other case which related to some other services which were altogether different from services in respect of which...

Subject : Appeals to Appellate Tribunal
In Favour Of : Assessee