Tax Evasion | Dept. Failed To Prove Discrepancy Between Figures In Balance Sheets & Service Tax Returns: CESTAT

Case Title: M/s Sarvatra Integrated Management Service Pvt. Ltd. Versus The Commissioner of CGST & Central Excise, Gurgaon

Case No.: Service Tax Appeal No.60176 of 2023

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove discrepancy between figures in balance sheets & service tax returns.

Central Excise Duty Not Payable On Freight Charged Separately In Sale Invoices Of Excisable Goods: CESTAT

Case Title: Gulbrandsen Technologies India Pvt. Ltd. Versus Commissioner of C.E. & S.T.-Vadodara-ii

Case No.: Excise Appeal No. 10999 of 2018 – DB

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that central excise duty is not payable on freight charged separately in sale invoices of excisable goods.

No Service Tax Payable On Staff Training Expenditure Paid To Foreign Principal : CESTAT

Case Title: Kloeckner Desma Machinery Pvt Ltd v/s Commissioner of C.E.

Citation: Service Tax Appeal No. 10081 of 2018 – DB

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax payable on staff training expenditure is paid to foreign principal.

Cenvat Credit Non-Availment Declaration Given Generally Or On Consignment Note Doesn’t Matter; CESTAT Allows 75% Abatement Benefit 

Case Title: Ram Ratna Wires Ltd. Versus Commissioner of C.E. & S.T.-Daman

Case No.: Service Tax Appeal No. 10381 of 2018 – DB

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while allowing the benefit of the 75% Abatement to the transport agency held that cenvat credit non-availment declaration given generally or on consignment note does not matter.

Excise Dept. Must Have Asked For Original CAS-4 Certificate Before Rejecting On The Basis Of Xerox: CESTAT

Case Title: Alok Masterbatches Ltd. Versus Commissioner of C.E. & S.T.-Daman

Case No.: EXCISE Appeal No. 12848 of 2018 – DB

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the excise department has seen Xerox copies of the CAS-4 certificate, before the rejecting it on the ground that it is a Xerox copy, he must have asked original from the appellant-assessee.

Cenvat Credit Can’t Be Denied On ISO Tank Used For Packing Di-methyl Sulphate: CESTAT

Case Title: Aarti Industries Ltd. Versus Commissioner of C.E. & S.T.-Surat-i

Case No.: Excise Appeal No. 10451 of 2018 – DB

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit cannot be denied on ISO tank used for packing di-methyl sulphate.

10% BCD Payable On Fork and Yoke 5th: CESTAT

Case Title: M/s. Best Koki Automotive Pvt. Ltd. v/s Principal Commissioner of Customs (Import), New Delhi 

Citation: Customs Appeal No. 51065 of 2022 [DB]

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held the 5% basic customs duty is payable on Fork and Yoke 5th, which are the parts of motor vehicles.

Service Tax Payable On Tour Planning Services Even If Planned For Non-Taxable Territory Like J&K: CESTAT

Case title: Heena Tours & Travels v/s C.C.E. & S.T.-Surat

Citation: Service Tax Appeal No.10241 of 2014 

The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax payable on tour planning services even if planned for non-taxable territory like Jammu & Kashmir.