Direct Marketing Associates Providing Loan Arrangement Services To Bank Liable To Pay Service Tax On Gross Commission: CESTAT
Case title: M/s R.S. Financial Services V/S Commissioner of Central Excise Chandigarh
Citation: Service Tax Appeal No. 1448 of 2011
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that direct marketing associates providing loan arrangement services to banks liable to pay service tax on gross commission.
Oil To Be Assessed As Part Of Ship For Determining Customs Duty: CESTAT
Case title: Hariyana Ship Demolition Pvt Ltd V/S Commissioner Of Custom-Jamnagar (Prev)
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that oil contained in bunker tanks in the engine room of a vessel imported for breaking up is classifiable under CTH 8908 along with the vessel.
Regular Cash Inflows Lifeline Of Business, Blocking Legitimate Tax Refund Claims To Be Avoided: CESTAT
Case Title: Abhayispat (India) Pvt. Ltd. Versus Customs Commissioner
Citation: Customs Appeal No.40695 of 2015
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that regular cash inflows are the lifeline of a business and blocking legitimate tax refund claims on half-baked reasons does a great dis-service and should be avoided.
No Excise Duty Payable On Medicament Samples Drawn For In-House Testing: CESTAT
Case Name: M/s Fresenius Kabi Oncology Ltd. v/s The Commissioner of Central Excise Goods & Service Tax, Shimla
Citation: Excise Appeal No. 58106 Of 2013
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty payable on medicament, injection and capsule samples not cleared outside the factory.
Service Tax Demand Can’t Be Raised On Mere Book Entries Assuming Figures As Consideration: CESTAT
Case title: M/s.Heidelberg India Private Limited V/S The Commissioner of CGST & Central Excise
Citation: Service Tax Appeal No. 40764 of 2015
The Customs, Excise Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that service tax demand cannot be raised on mere book entries assuming figures as consideration.
Freight Outward Is Includible In Sale Value For Assessing Excise Duty: CESTAT
Case title: M/s Kangaro Industries Ltd V/S Commissioner of CE, Jammu & Kashmir
Citation: Excise Appeal No. 52195 of 2014
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has held that the freight outward is includible in the sale value for assessing excise duty.
No Service Tax Applicable On Amount Recovered From Employee For Quitting Employment: CESTAT
Case Name: Gujarat Co Operative Milk Marketing Federation Ltd v/s Commissioner of C.E. & S.T.
Citation: Service Tax Appeal No. 12871 of 2018
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad ruled that no service tax is applicable on the amount recovered from the employee for quitting employment.
CESTAT Quashes Scn Issued By Central Excise Dept. Quoting Old & Non-Existent Rule
Case Title: Steel Authority Of India Ltd. Versus Commissioner Of Central Excise & CGST
Citation: Final Order No. 58103 /2024
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the Show Cause Notice (SCN) issued by the Central Excise Department quoting an old and non-existent rule.
