excise - Legal Robe

CESTAT Denies Refund Claim: No Relief for Renting Motor Vehicles Without Challenging Assessment

The CESTAT dismissed a refund claim of ₹8.43 lakh filed by a motor vehicle rental service provider, citing Supreme Court rulings (ITC Ltd. case). The tribunal held that refund claims cannot be entertained unless the original self-assessment is challenged or modified. The appellant had paid service tax on 60% value but failed to contest the assessment. The decision reinforces strict procedural compliance for tax [...]

CESTAT Quashes Double Taxation on Tour Operators: No Reverse Charge for Taxi Services

The CESTAT ruled that tour operators cannot be taxed under reverse charge mechanism for taxi services used in inbound tourism. The tribunal held this would amount to double taxation, as taxi operators already paid service tax. Citing Notification No.30/2012-ST, it clarified that similar line of business exemptions apply. The decision sets aside a ₹5.4 lakh demand, offering relief to travel operators. M/s. Incredible Indian Moments P. [...]

PVR Wins Service Tax Case: Food Sales in Cinemas Not ‘Service,’ Rules CESTAT

The CESTAT ruled that PVR Cinemas’ sale of food and beverages does not qualify as a taxable service under the Finance Act, 1994. The tribunal upheld that transactions involve mere sale of goods, not services, as customers buy packaged/reheated items without added service elements. The decision aligns with earlier rulings, distinguishing it from Gold Class services (where waiters serve). Service tax demand was quashed, reinforcing industry relief. M/s. PVR Limited VERSUS [...]

Arcelormittal Projects India Limited VERSUS C.C.-Mundra

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH-COURT NO. 3 Customs Appeal No. 10312 of 2015- DB (Arising out of OIA-MUN-CUSTM-000-011-14-15 dated 25/11/2014 passed by Commissioner of CUSTOMS-MUNDRA) Arcelormittal Projects India Limited VERSUS C.C.-Mundra APPEARANCE: Shri Manish Jain, Advocate appeared for the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR Final Order No. A/ 11307 /2023 RAMESH NAIR DATE OF HEARING: 23.02.2023 DATE OF DECISION: 21.06.2023 This appeal [...]

Messrs Hari Om Marketing VERSUS C.C.E. & S.T.-Vadodara-i

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH-COURT NO. 3 Service Tax Appeal No. 13071 of 2013 –DB (Arising out of OIA-PJ-626-VDR-I-2012-13 dated 28/03/2013 passed Commissioner of Central Excise, Customs and Service Tax-VADODARA-I) Messrs Hari Om Marketing VERSUS C.C.E. & S.T.-Vadodara-i APPEARANCE: Shri Amal Dave, Advocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR Final Order No. A/ 11302 /2023 RAMESH NAIR DATE OF HEARING: 03.03.2023 DATE OF DECISION: 21.06.2023 The issue involved in [...]

Basf India Ltd VERSUS C.C.E. & S.T.-Surat-ii

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 3 Service Tax Appeal No. 11873 of 2013-DB (Arising out of OIO-5/ST/COMMR/SURAT-II/2013 dated 22/03/2013 passed by Commissioner of Service Tax-SURAT-II) Basf India Ltd ……..Appellant VERSUS C.C.E. & S.T.-Surat-ii ……Respondent APPEARANCE: Shri. Jigar Shah& Shri Amber Kumrawat, Advocates for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 11304 /2023 DATE OF HEARING: 03.03.2023 DATE OF DECISION: 21.06.2023 [...]

Welspun Corp Limited VERSUS C.C.E. & S.T.-Rajkot

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10941 of 2013-DB (Arising out of OIA-36/2013/RAJ/CE/AK/COMMR-A/AHD Commissioner of Central Excise-RAJKOT) dated 31/01/2013 passed by Welspun Corp Limited ……..Appellant VERSUS C.C.E. & S.T.-Rajkot ……Respondent APPEARANCE: Subramanya,Advocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 11308 /2023 DATE OF HEARING: 03.03.2023 DATE OF DECISION: 21.06.2023 RAMESH NAIR [...]

Mis-Classification Does Not Amount To ‘Wilful and Deliberate Suppression of Facts’

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI. PRINCIPAL BENCH, COURT NO. III CUSTOMS APPEAL NO. 51041 OF 2020 [Arising out of the Order-in-Original No. 16/2020/UG/Principal Commissioner dated 28/05/2020 passed by Principal Commissioner of Customs (Imports), New Customs House, New Delhi – 110 037.] M/s Secure Meters Ltd. Versus Principal Commissioner of Customs APPEARANCE: Shri V. Lakshmikumaran, Ms. Rubel Bareja, Ms. Anisha [...]

APTIVE COMPONENTS INDIA PRIVATE LIMITED VERSUS ADDITIONAL DIRECTOR GENERAL (ADJUDICTION), DIRECTORATE GENERAL OF GST INTELLIGENCE-NEW DELHI

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 EXCISE APPEAL NO. 50708 OF 2024 [Arising out of Order-in-Original No.24-43/2024-CE dated 29.02.2024 passed by the Additional Director General (Adjudication), Directorate General of GST Intelligence (Adjudication Cell), New Delhi] APTIVE COMPONENTS INDIA PRIVATE LIMITED ….APPELLANT (Formerly, Delphi Automotive Systems Pvt. Ltd.), Plot No.7, Sector-6, Industrial Complex, Dharuhera, Gurugram, Haryana-122 106. Vs. ADDITIONAL DIRECTOR GENERAL (ADJUDICTION), DIRECTORATE GENERAL OF GST INTELLIGENCE-NEW DELHI [...]

M/S SPECIAL CABLES PVT. LTD. VERSUS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment delivered on: 31.01.2023 + W.P.(C) 7745/2019 M/S SPECIAL CABLES PVT. LTD. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. Advocates who appeared in this case: For the Petitioner : Dr. G. K. Sarkar with Ms. Malabika Sarkar & Mr. Prashant Srivastava, Advs. For the Respondent : Mr. Sushil Kumar Pandey, & Mr. Kuldeep Singh, Advs. for R1&2. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. for R3. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE AMIT MAHAJAN JUDGMENT VIBHU BAKHRU, J The petitioner has filed the present petition being aggrieved by denial of budgetary [...]

International Travel House Ltd VERSUS C.C.E. & S.T.-Vadodara-I

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 3 Service Tax Appeal No. 11248 of 2013-DB (Arising out of OIA-PJ-601-602-VDR-I-2012-13 dated 21/03/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I) International Travel House Ltd VERSUS C.C.E. & S.T.-Vadodara-I WITH Service Tax Appeal No. 11249 of 2013-DB (Arising out of OIA-PJ-601-602-VDR-I-2012-13 dated 21/03/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I) International Travel House Ltd Appellant [...]

C.S.T.-Service Tax – Ahmedabad VERSUS Kirloskar Brothers Limited

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 3 Service Tax Appeal No. 404 of 2012-DB (Arising out of OIO-STC/27/COMMR/AHD/2012 dated 16/05/2012 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD) C.S.T.-Service Tax – Ahmedabad VERSUS Kirloskar Brothers Limited APPEARANCE: Shri Prakash Kumar Singh, Superintendent (AR) for the Appellant Shri Anupam Dighe, Advocate (AR) for the Respondent CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR Final Order No. A/ 11273 /2023 [...]