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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 Pradesh , Madhya Pradesh , West Bengal , Tamil Nadu , Uttar Pradesh , New Delhi , Parag Motilal Savla , Sandeep Hooda , Vishal Tansukhbhai Gohel , Consumer Federation Of India , Educational Society , Tv India Ltd , Apex Court , Central Industrial Security Force , Jewel Utensils Industries Versus , High Court , Service Tax Appellate Tribunal , Mittal Iron Foundry Private Limited , Microsoft Corporation India Pvt , Service Tax , Central Excise Service Tax , National Co , Kancor Ingredients Ltd , India Ltd , Sasan Power Limited , Acer India Pvt Ltd ,

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 Pradesh , Ar Madhav Rao , Service Tax Appellate Tribunal , Allahabad Bench , Judicial Member , Sanjiv Srivastava , Technical Member , Cenvat Credit Rules , For 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 Pradesh , United Kingdom , United States , Kashish Vaish , Lower Authority , Service Tax Appellate Tribunal , Allahabad Bench , Cenvat Credit , Central Excise , Judicial Member , Central Excise Notification , Cenvat Credit Rules , Jurisdictional Deputy Commissioner , For 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 Kashmir , Ujjal Bhuyan , Central Excise Belapur Vs Jindal Drugs Ltd , Supreme Court , Central Excise Act , Central Excise Tariff Act , Justices Oka , Central Excise , Central Excise Tariff , Cenvat Credit Rules , Cenvat Credit , First Schedule , Third Schedule , Civil 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 Rao , Vikash Agarwal , Service Tax Appellate Tribunal , Delhi Bench , Cenvat Credit Rules , Central Excise Act , Rachna Gupta , Judicial Member , Technical Member , Education Cess , Higher Secondary Education Cess , Show Cause Notice , Higher Education Cess , Central Excise , Secondary Higher Education Cess , For Appellant , Cenvat Credit Rules , Central Excise Act ,