Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to commemorate 40 years of glorious and successful journey Hon’ble Mr. Justice Dinesh Maheshwari, Judge, Supreme Court of India, will preside over as Chief Guest at inaugural function Hon’ble Mr. Justice Satish Chandra Sharma, Chief Justice of Delhi …
Judgment:- In a major relief to the Bharat Coking Coal, the Kolkata Bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the cenvat credit cannot be denied for setting up of Coal Handling Plant (CHP) used for evacuation of coal by rapid loading process. …
The Ahmedabad Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that NSE/BSE transaction charges and SEBI turnover fees are not liable to service tax under the head of “stockbroker service”. Facts of the case:- The appellant, Monarch Research & Brokerage P Ltd is …
The Chennai Bench of Customs, Excises and Service Tax Appellate Tribunal (CESTAT) quashed the Order imposing Penalty on Customs Brokers as against the Principles of Natural Justice. Facts of the case:- The appellant, M/s. Seaswan Shipping and Logistics who is a Customs Broker is aggrieved by …
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” under section 2(7) Companies Act,2013, is not liable to pay service tax under the reverse charge mechanism (RCM). Facts of …
Judgement:- The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that the burden of proof for alleged clandestine removal of goods is upon the department. Facts of the case:- The present order disposes of four appeals arising out of the order of Commissioner, …
Judgement:- The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), New Delhi Bench held that the mistake in Depositing Service Tax can’t be a reason to deny Refund. Facts of the case: The appellant is operating as a unit of M/s Seaview Developers Ltd. in a Special …
Judgement:- The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), New Delhi Bench held that no o Service Tax is applicable on Liquidated damages, forfeiture of earnest money deposit and penalty. Facts of the case:- The appellant, M/s. South Eastern Coalfields Ltd. is a public sector …
Judgement:- The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) quashed the quashes demand of service tax on Commission received from foreign companies. Facts of the case The appellant, Wintech Taparia Ltd. is a manufacturer of food processing machines. The appellant is also registered under service …
