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CESTAT Cases Monthly Round Up: May 2024

Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTATCase Title: BRK Educational Society Versus Commissioner of Central Excise & Service.

Andhra pradeshMadhya pradeshWest bengalTamil naduUttar pradeshNew delhiParag motilal savlaSandeep hoodaVishal tansukhbhai gohelConsumer federation of indiaEducational societyTv india ltdApex courtCentral industrial security forceJewel utensils industries versusHigh court

Set Top Boxes Satisfy Definition Of Inputs , Dish TV Entitled To 100% Credit: CESTAT

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of Inputs .The bench.

Uttar pradeshAr madhav raoService tax appellate tribunalAllahabad benchJudicial memberSanjiv srivastavaTechnical memberCenvat credit rulesFor appellant

Accumulated Cenvat Credit Refund Allowable On Export Of Goods Even If Exempted From Central Excise Duty: CESTAT

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that refund of accumulated Cenvat Credit is allowable on export of goods even if they are exempted from.

Uttar pradeshUnited kingdomUnited statesKashish vaishLower authorityService tax appellate tribunalAllahabad benchCenvat creditCentral exciseJudicial memberCentral excise notificationCenvat credit rulesJurisdictional deputy commissionerFor appellant

Labelling and Re-Labelling of Containers Qualifies as Manufacture for CENVAT Credit Under Excise Act: Supreme Court

Labelling and Re-Labelling of Containers Qualifies as Manufacture for CENVAT Credit Under Excise Act: Supreme Court
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Jammu and kashmirUjjal bhuyanCentral excise belapur vs jindal drugs ltdSupreme courtCentral excise actCentral excise tariff actJustices okaCentral exciseCentral excise tariffCenvat credit rulesCenvat creditFirst scheduleThird scheduleCivil appeal

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying.

Pv subba raoVikash agarwalService tax appellate tribunalDelhi benchCenvat credit rulesCentral excise actRachna guptaJudicial memberTechnical memberEducation cessHigher secondary education cessShow cause noticeHigher education cessCentral exciseSecondary higher education cessFor appellant