CESTAT Weekly Round-Up

This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from June 1 to June 10, 2022.

Shri Rakesh Kumar Tibra vs Commissioner of Central Goods & Respondent Service Tax 2022 TAXSCAN (CESTAT) 311

The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no imposition of penalty if cause of action itself does not survive.

Seabird Marine Services Pvt Ltd vs C.C.E. & S.T, 2022 TAXSCAN (CESTAT) 310

The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that storage in a container freight station is incidental to cargo handling activity and not liable to charge service tax.

M/s. RMA & Associates vs Principal Commissioner of Service Tax, 2022 TAXSCAN (CESTAT) 312

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi bench has held that the reimbursable expenses to Chartered Accountant is not subject to service tax under the provisions of the Finance Act, 1994.

Mirza Hasam vs Commissioner (Appeal) Custom, Central Excise & Service Tax, 2022 TAXSCAN (CESTAT) 314

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the activities of loading of coal into tippers by pay loaders, transportation of coal by tippers to the railway siding and unloading of coal, are not chargeable to service tax under the cargo handling service as defined under section 65(23) of the Act for the period prior to 01.06.2007.

M/s. MSG Enterprises vs Commissioner of Customs, 2022 TAXSCAN (CESTAT) 313

The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that interest on refund of excess duty paid is statutory right u/s 27A and no discretionary power on revenue Authority to reject such claim.

M/s S.D. Overseas vs The Joint Commissioner of Customs, 2022 TAXSCAN (CESTAT) 315

The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that misdeclaration of imported goods as per the manufacturer’s price lists can attract penalty u/s 114A.

M/s Amba River Coke Ltd. vs Principal Commissioner of Customs, 2022 TAXSCAN (CESTAT) 316

The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the process of crushing and screening iron ore can be classified as iron ore fines and can avail exemption from payment of CVD.

M/s.Behag Overseas vs Commissioner of Customs, 2022 TAXSCAN (CESTAT) 317

The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that an attempt to smuggle prohibited goods cannot be brushed aside as mere violation of Customs Brokers Licensing Regulations (CBLR).

Monotech System Ltd. vs Commissioner of Customs, 2022 TAXSCAN (CESTAT) 319

The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that printers not capable of being connected to Automatic Data Processing (ADP) or network are also classifiable as ‘Inkjet printers’.

CELTIC SYSTEMS PRIVATE LIMITED vs C.C.E. & S.T.-VADODARA-I, 2022 TAXSCAN (CESTAT) 318

The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service provided to associate company falls under category of export if service provider and recipient are two distinct persons.

M.P. Audyogik Kendra Vikas Nigam (Indore) Limited vs Commissioner, Central Goods, Service Tax and Central Excise, 2022 TAXSCAN (CESTAT) 321

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the penalty collected from a contractor, being ‘liquidated damages’ in nature, shall not attract service tax liability.

M/s Total Energies Marketing India Pvt Ltd. vs Commissioner, Central ExciseJodhpur, 2022 TAXSCAN (CESTAT) 320

The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) presided by Mr. Anil Choudhary, Member (Judicial) has held that no adjustment towards interest and penalty sub judice before Tribunal and directs to refund amount adjusted with interest.

M/s Amba River Coke Ltd. vs Principal Commissioner of Customs, 2022 TAXSCAN (CESTAT) 316

The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that processes of crushing and screening of Iron Ore are not special processes for removing foreign matter and holds assessee is eligible for Countervailing duty (CVD) exemption.

M/s. Power Finance Corporation Ltd. vs Commissioner (Appeal), Central Excise & Service Tax, 2022 TAXSCAN (CESTAT) 323

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has upheld the order disallowing credit towards the service tax paid on services used for activities related to its corporate social responsibility ( CSR ) by holding that the same would not qualify the definition of “input service”.

M/s. Indian Overseas Bank vs The Commissioner of Central Excise & Service Tax, 2022 TAXSCAN (CESTAT) 324

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that cenvat credit is allowable on the Service Tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC)

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