CESTAT Weekly Round-Up
CESTAT – Weekly Round-Up – CESTAT Case Laws – CESTAT News – Taxscan
CESTAT – Weekly Round-Up – CESTAT Case Laws – CESTAT News – Taxscan
This weekly round-up analytically summarises the key stories related to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from January 24 to January 29, 2022.
Bharat Swabhiman Vs. Commissioner
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has No Service Tax liability as Consignment Notes have not been issued, activities can’t be covered under ‘goods transport agency’ services.
M/s. Ozone Plant Design Service Vs. Service Tax Commissioner
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench had ruled that the department is liable to pay interest from the date of expiry of 3 months from date of receipt of application for refund under CENVAT Credit Rules.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is allowable to wastage arising during manufacture or job work process under the Cenvat Credit Rules, 2004.
Commissioner Vs. M/s. Ethics Infra Development
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that no Service Tax on flats handed over to existing members of societies without any consideration Once tax liability on gross consideration is discharged.
M/s Express Engineers & Spares Vs. Commissioner
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Service Tax is not leviable on sale of goods subjected to levy of sales tax or VAT.
M/s Vaibhav Global Limited Vs. Commissioner
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the refund claim of ITC under GST cannot be denied solely on technical reasons.
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