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 January 3 to January 8, 2022.
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on the job of manufacturing Plastic Jars, Containers in factory of service recipient as it is included in Job Work manufacturing and not Manpower Recruitment Service.
M/s. Bharat Heavy Electricals Vs. GST Commissioner
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Right to claim Service Tax Refund cannot be frustrated for procedural requirement of filing TRAN-1 before December 27, 2017.
The Ahmedabad Bench of Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) ruled that the construction services used for setting up of Effluent Treatment Plant are eligible for Cenvat credit.
Mahendra Kumar Bajpai Vs. Commissioner
The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the Absolute Confiscation of Gold Bars which appeared to be of foreign origin.
M/s The Tyre Mark Vs. Customs Commissioner
The Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Hankook off the Road Mining Tyres are not “Restricted”, and no license is required for import.
Adithya Builders and Developers Vs. Central Tax Commissioner
In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by service provider.
Mira Bhaindar Municipal Corporation Vs. CGST Commissioner
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the redetermination of Quantum of Service Tax leviable on Rents of Marriage Hall, Stall Ground Rent, Hospital, and Blood bank.
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has reduced the penalty for wrongly availing CENVAT credit on invoices without actual receipt of inputs.
B.G. Exploration & Production Vs. CGST Commissioner
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no Service Tax payable on entitlement towards “Cost Petroleum” is not a consideration for service to Government of India.
Bata India Vs. GST Commissioner
In a partial relief to Bata India, the Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded back the issue of denial of CENVAT Credit on transportation of footwear from Corporate Office to retail outlets.
Customs Commissioner Vs. B. Dhananjayan
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has quashed the penalty on Customs Broker as revenue failed to establish goods mentioned in shipping bills did not reflect truth of consignment sought to be exported.
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