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Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Justice Delhi Writ Petition Tax Court Customs Income Tax
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Justice Delhi Writ Petition Tax Court Customs Income Tax
Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
5 months, 4 weeks ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Tribunal Held Account Stat Refund Excise Central Excise Act
Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT
10 months, 2 weeks ago

Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.The bench of S. S. Garg and P. Anjani Kumar has observed that activities. The Chandigarh Bench of Customs, …

Activities Tax Services Software Yamaha Service Software Development
CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors
1 year ago

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.The bench of S. S. Garg and P. Anjani Kumar has observed that bullet-proof armoured vehicles are special-purpose vehicles, and VRDE has certified the vehicles to. The Chandigarh Bench of Customs, Excise, and Service Tax …

Purpose Vehicles Special Tata Stat Excise Tata Motors
Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT
1 year ago

Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that canned pineapple slices’ are classifiable under Customs Tariff Heading No. However, it was alleged that the said 'Canned Pineapple Slices’ are classifiable under Customs Tariff Heading No. The tribunal held that the classification of the canned pineapple slices would have to be decided as per the …

Customs Stat Pineapple Canned Slices Cth Canned Pineapple Slices
Biscuits Can Qualify As ‘Food Stuff’ To Be Eligible For Service Tax Refund: CESTAT
1 year ago

Biscuits Can Qualify As ‘Food Stuff’ To Be Eligible For Service Tax Refund: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that biscuits can qualify as foodstuff so as to be eligible for the service tax exemption.The bench of R. Muralidhar and K. Anpazhakan has allowed the refund, which was rejected by the adjudicating authority on the ground of limitation. The Kolkata Bench of Customs, Excise, and Service …

Paid Stat Sta Refund Ces Gta Service Tax
Sun Pharmaceuticals Danazol Eligible For Excise Duty Exemption: CESTAT
1 year, 1 month ago

Sun Pharmaceuticals Danazol Eligible For Excise Duty Exemption: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the product ‘Danazol’ of Sun Pharmaceuticals Industries Ltd. is eligible for excise duty exemption.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the product ‘Danazol’ of Sun Pharmaceuticals Industries Ltd. is eligible for excise duty …

Drugs Drug Goods Stat Bulk Exemption Notification
Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT
1 year, 3 months ago

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic Zone to be supported by invoices.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic …

Service Provided Assessee Sez Cest Invoice Exemption Claim
CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada
1 year, 5 months ago

CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the vessel Sagar Sampada is an Ocean-Going Vessel that is eligible for import duty exemption in respect of spares, parts, and other specific items for the vessel's repair.The bench of P. A. Augustian and R. Bhagya Devi has observed that ocean-going vessels. The Banglore Bench of …

Duty Vessel Repair Eligible Exemption Sagar Notification
Department Cannot Decide Title Of The Goods When No One Disputes Ownership: CESTAT
1 year, 7 months ago

Department Cannot Decide Title Of The Goods When No One Disputes Ownership: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department cannot self-assign to itself the duty of declaring bad in law the certificate issued to the importer by the Ministry of Renewable Energy or decide the title to the goods, even when no one is disputing ownership.The bench of Somesh Arora and Raju …

Customs Department No One Certificate Stat Exemption Importer
Higher Price Not Charged Than The Price Re-Fixed On The Rejected Footwear: CESTAT Quashes Excise Duty Demand Against Bata
1 year, 7 months ago

Higher Price Not Charged Than The Price Re-Fixed On The Rejected Footwear: CESTAT Quashes Excise Duty Demand Against Bata

Live Law  

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the concessional rate of excise duty to Bata as there was no allegation against Bata that it has charged a higher price than the price re-fixed on the rejected footwear.The bench of P.K. The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the …

Factory Footwear Number Seconds Excise Notification Rejected
Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT
1 year, 8 months ago

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural …

Tax Port Agricultural Produce Stat Agency Appellant
CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

Customs Central Study Stat Ces Issued Exemption
External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT
2 years, 1 month ago

External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has reiterated that import of external/portable hard disk drives are eligible for concessional rate of additional customs duty, as provided under Notification No. The assessee Lenovo India contended before the CESTAT that 'external hard disc drives' are the same as 'hard disk drives' and thus, they are entitled …

Mumbai Customs Tribunal State Hard External Exemption
Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

Contract Electricity Transmission Dated Appellant Service Tax Cestat
Customs Duty Exemption On Imported WAP: CESTAT
2 years, 3 months ago

Customs Duty Exemption On Imported WAP: CESTAT

Live Law  

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA. The Additional Director General held that Wireless Access Points imported by the respondent/assessee would be classifiable under Customs Tariff Item 85176290 and, accordingly, would be entitled to exemption …

Technology Customs Cti Imported Lan Customs Duty Cestat
Refractories Meant For Re-lining Of Furnaces Is Covered Under "Capital Goods": CESTAT Allows Customs Duty Exemption Under EPCG Scheme
2 years, 4 months ago

Refractories Meant For Re-lining Of Furnaces Is Covered Under "Capital Goods": CESTAT Allows Customs Duty Exemption Under EPCG Scheme

Live Law  

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the customs duty exemption on refractories meant for re-lining of furnaces. Chaudhary and P. Anjani Kumar has observed that refractories meant for re-lining of furnaces, i.e., for replacement, are covered by the "means" part of the definition of "capital goods". It is in any way restricted …

Customs Duty Capital Capital Goods Materials Goods Stat
SFPs Classifiable As Parts Of Telecom Equipment: CESTAT Allows Customs Duty Exemption To Reliance Jio Infocomm
2 years, 4 months ago

SFPs Classifiable As Parts Of Telecom Equipment: CESTAT Allows Customs Duty Exemption To Reliance Jio Infocomm

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has granted the customs duty exemption to Reliance Jio Infocomm and held that Customs Excise and Service Tax Appellate Tribunal is classifiable as part of telecom equipment. The respondent stated that the common issue of classification of populated printed circuit boards for DWDM Equipment – Photonic Service Switch, …

Mumbai Telecom Customs Order Service Department Commissioner
No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT
2 years, 6 months ago

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

Live Law  

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Anil Choudhary has ruled that the limitation applicable for refund amount lies with the department having the nature of revenue deposit. As per section 102 of the Finance Act, 1994, no service tax can be levied or collected for the period commencing from the 1st day …

Tax Services Application Limitation Service Department Stat
Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court
2 years, 9 months ago

Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court

Live Law  

The Supreme Court observed that an appeal under Section 130 of the Customs Act will be maintainable before the High Court if the impugned order relates to claim of exemption under Section 87 of the Act.Dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty, the bench comprising Justices MR Shah and BV …

Supreme Court Appeal Dispute Court Customs Duty Order