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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 [...]

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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. [...]

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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 [...]

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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 [...]

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Nirma Limited VERSUS C.C.E.-Ahmedabad-ii

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 10931 of 2013- DB (Arising out of OIO-18/COMMR/AKG/AHD-II/2013 dated 12/03/2013 passed by Commissioner of Central Excise-AHMEDABAD-II)   Nirma Limited VERSUS C.C.E.-Ahmedabad-ii   APPEARANCE: Shri, Amal Dave, Advocate appeared for the Appellant Shri Ghanshyam Soni, Additional 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/ 11246 /2023           RAMESH NAIR DATE OF HEARING: 01.03.2023 DATE OF DECISION: 12.06.2023     Briefly stated [...]

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Siddharth Industries 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.11718 of 2013 (Arising out of OIA-SRP-557-VDR-I-2013 dated 13/03/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I)   Siddharth Industries VERSUS C.C.E. & S.T.-Vadodara-i APPEARANCE: Shri Dhaval Shah & Shri M.G.Yagnik, Advocates for the Appellant Shri Prakash Kumar Singh, 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/ 10941 /2023         RAMESH NAIR DATE OF HEARING: 02.03.2023 DATE OF DECISION: 20.04.2023 [...]

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Shree Shyam Synthetics  VERSUS C.C.E.  & S.T.-Vapi

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.10726 of 2013 (Arising out of OIA-SRP-216-VAPI-2012-13 dated 15/01/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI)   Shree Shyam Synthetics  VERSUS C.C.E. & S.T.-Vapi   With Excise Appeal No.10727 of 2013 (Arising out of OIA-SRP-216-VAPI-2012-13 dated 15/01/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI) Surendra Jain Appellant [...]

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Utsav Food Products VERSUS C.C.E.  & S.T.-Ahmedabad-iii

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.10612 of 2013 (Arising out of OIA-31-2013-AHD-III-SKS-COMMR-A-AHD dated 19/02/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-III)   Utsav Food Products VERSUS C.C.E. & S.T.-Ahmedabad-iii   APPEARANCE: Shri Ishan Bhatt, Advocate for the Appellant Shri G. Kirupanandan, Assistant 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/ 10937 /2023         C L MAHAR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 20.04.2023     The brief facts of the matter [...]

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WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Customs Appeal No. 10663 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA   WITH   Customs Appeal No. 10664 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA   AND Customs Appeal No. 10665 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA APPEARANCE: Shri S. Suriyanarayanan, Advocate for the Appellant Shri Tara Prakash, Assistant Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU     [...]

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Karia Can Co Limited VERSUS C.C.E. & S.T.-Vadodara-i

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.12914 of 2013 (Arising out of OIA-PJ/94/VDR-I/2013-14 dated 21/05/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   Karia Can Co Limited VERSUS C.C.E. & S.T.-Vadodara-i   APPEARANCE: Shri Nirav Shah, Advocate for the Appellant Shri G. Kirupanandan, Assistant 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/ 10881 /2023         C L MAHAR DATE OF HEARING: 03.04.2023 DATE OF DECISION: 17.04.2023     The brief facts of the matter [...]

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Mosaic India Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 13520 of 2013-DB   [Arising out of Order-in-Original/Appeal No RJT-EXCUS-000-APP-327-13-14 dated 30.07.2013 passed by Commissioner of Central Excise and Service Tax-RAJKOT( Appeal)] Mosaic India Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot APPEARANCE: Shri Manish Jain, Advocate for the Appellant Shri. Anand Kumar, Superintendent (Authorized Representative) for the Respondent     CORAM: HON’BLE MEMBER (TECHNICAL),RAJU HON’BLE MEMBER (JUDICIAL) ,SOMESH ARORA   FINAL ORDER NO. A/10879 / 2023           RAJU DATE OF HEARING:12.04.2023 DATE OF DECISION: 12.04.2023 [...]

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SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No. 10194 of 2013 (Arising out of OIA-109/2012-BVR-/SKS/COMMR-A-/AHD dated 12/11/2012 passed by Commissioner of Central Excise-BHAVNAGAR)   SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR APPEARANCE: Ms. Shamita Patel, Advocate for the Appellant Shri. V.G. Iyengar, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU             RAMESH NAIR FINAL Order No. A/ 10875 /2023 DATE OF HEARING: 16.12.2022 DATE OF DECISION: 13.04.2023   This is an appeal filed by M/s. Sumitomo Chemical India [...]

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