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2015 (7) TMI 510 - MADRAS HIGH COURT The High Court upheld the Tribunal's decision, ruling that the Cenvat credit availed by the assessee on rent-a-cab services for transporting employees is admissible as an input service related to the business of manufacturing final products. The Court emphasized the broad definition of 'input service' encompassing services directly or indirectly connected to manufacturing activities. The Revenue's appeal was dismissed, and the Excise Authorities were directed to verify the reversed Cenvat credit, with no order as to costs.
2015 (3) TMI 348 - MADRAS HIGH COURT The High Court upheld the assessee's right to utilize Cenvat credit for outdoor catering services provided to employees in the factory, deeming it an admissible input service related to the business of manufacturing final products. The Court dismissed the Revenue's appeal, affirming the Tribunal's decision and closing the connected Miscellaneous Petitions without costs.
2009 (11) TMI 170 - CESTAT, CHENNAI The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the assessee, allowing the credit of service tax paid on "Outdoor Catering Services." The department's objection was overruled based on a precedent by the Larger Bench of the Tribunal, establishing such services as input services. The demand for service tax was set aside, and the appeals were allowed.
2010 (10) TMI 645 - CESTAT, NEW DELHI The Tribunal upheld the legality of the search, suppression of material facts, realization of higher sale prices, misdeclaration, determination of liability, limitation, and penalties. The appeals were dismissed, except for holding NETCO liable for the duty imposed. The Tribunal confirmed the Adjudicating Authority's findings and penalties on both appellants for their involvement in evasion of duty.
2019 (8) TMI 716 - CESTAT MUMBAI The dispute arose from the classification of 'labels' used in packing cigarettes under the Central Excise Tariff Act, 1985. The appellant argued that the 'labels' did not qualify as a 'printed carton' and should not be classified under heading 4818 90. After reviewing Tribunal and Supreme Court decisions, it was determined that the product in question was not a carton but a flat piece of printed paper. As the proposed alternative classification was indefensible, the appellant's classification was accepted. The appeal was allowed, emphasizing the importance of correct classification under the Central Excise Tariff Act, 1985.
2016 (5) TMI 661 - CESTAT MUMBAI The Tribunal upheld the credit of CHA services based on Circular No. 137/85/2007-CX-4 but allowed the credit of Outdoor Catering Services only for the proportion borne by M/s Apar Industries Ltd., not the employees. The Tribunal ruled in favor of M/s Apar Industries Ltd. for the credit of Outdoor Catering Services in proportion to the cost borne by the company, in compliance with the Factories Act. The appeal of M/s Apar Industries Ltd. was partly allowed based on these considerations.
2015 (12) TMI 1154 - CESTAT NEW DELHI The Tribunal set aside the denial of input service credit on outdoor catering services and remanded the case for quantification. It held that the extended period of limitation was not applicable, penalty imposition was unwarranted, and interest liability required verification of the unutilized recovered amount. The Tribunal emphasized recalculating the reversed amount from employees for subsidized food and verifying its utilization status to determine interest liability accurately.
2014 (5) TMI 715 - CESTAT BANGALORE The case addressed the eligibility for credit of service tax paid on a Group Health Insurance Policy for employees and their family members. The court ruled against granting the credit for insurance costs related to family members, stating that the service tax on insurance for family members is not related to the business of the assessee. Regarding the invocation of the extended period for penalty assessment, the court limited the demand to the normal period since the penalty under a specific section was waived. The matter was remanded for re-quantification of the demand based on identified costs and taxes, with a directive for the appellant to provide necessary information within a specified timeframe.
2011 (11) TMI 261 - CESTAT, MUMBAI The Tribunal upheld the disallowance of CENVAT credit on the catering service amount recovered from employees and ruled out the imposition of a penalty on the respondent due to the interpretational nature of the legal issue involved. The Revenue's appeals were allowed only in respect of the service tax amount along with interest.
2010 (10) TMI 357 - CESTAT, NEW DELHI The Tribunal allowed the appeal, overturning the denial of input service credit by the Commissioner (Appeals) on various services including group accident insurance, group maintenance service, and street light repairs. It held that these services were connected to the manufacturing activity or business of the appellants, allowing them to claim input service credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal emphasized the necessity of establishing a nexus between services and manufacturing activities when interpreting the definition of input services, ultimately ruling in favor of the appellants and granting them the credit for the contested services.
2000 (2) TMI 126 - CEGAT, COURT NO. III, NEW DELHI The Tribunal concluded that the printed paper wrapper manufactured by the appellant falls under the main Tariff entry 48.23, specifically classified under sub-heading 4823.19. The appellant's argument that the wrapper should be considered an article of paper under sub-heading 4823.90 was dismissed. The Tribunal relied on precedents emphasizing that the product should be viewed as a packaging industry item, regardless of printing. Consequently, the appeal was dismissed as lacking merit, affirming the correct classification of the printed paper wrapper under sub-heading 4823.19.
2015 (3) TMI 736 - MADRAS HIGH COURT The Court held that assessees can avail Cenvat credit on service tax paid for outdoor catering services provided in a factory for employees as these services are integrally connected with manufacturing. Notification No.3 of 2011, excluding outdoor catering services from 'input service', does not apply retrospectively. The Revenue's appeals were dismissed, affirming Cenvat credit, while the assessees' appeals were allowed, overturning the denial of credit by the Tribunal.
2010 (4) TMI 740 - CESTAT, BANGALORE The Tribunal ordered the appellants to make a pre-deposit of Rs. 1,00,00,000/- within four weeks. Subject to compliance, the pre-deposit of the balance due was waived, and recovery was stayed pending the appeal decision. The eligibility of Cenvat credit and the plea of limitation were to be determined after a final hearing.
2009 (3) TMI 909 - Delhi High Court The court found that the penalty imposed on the petitioner after a departmental inquiry was based on presumptions and surmises without concrete evidence of misconduct. It directed the disciplinary authority to pass fresh orders considering only the proven charge. The court upheld the petitioner's entitlement to promotion to the post of Chief Commissioner of Income Tax from the date the penalty period ended, noting that the rejection of promotion lacked valid reasons. Judicial review was warranted due to the disciplinary authority's conclusions being based on suspicions without concrete evidence. The court acknowledged the impact of delay in disciplinary proceedings on the petitioner's promotion prospects and emphasized that disciplinary action against quasi-judicial authorities requires evidence of misconduct or malafide intentions, which were lacking in this case.
2022 (2) TMI 1169 - CESTAT AHMEDABAD The Tribunal set aside the impugned order, allowing the appeals with consequential relief. M/s H.K. Impex was found to have received the inputs, used them in the manufacture of final products, and exported the same, entitling them to the rebate claimed. The penalties imposed on individuals were nullified as the primary allegation did not survive.
2017 (6) TMI 204 - CESTAT BANGALORE The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 15(3) of CCR, 2004. The appellant's genuine belief in their entitlement to CENVAT credit on outdoor catering services, supported by conflicting legal interpretations, led to the penalty being deemed unwarranted. The Tribunal emphasized the lack of fraudulent intent or contravention of provisions to evade duty payment, ultimately siding with the appellant's argument that penalties are not justified in cases involving interpretation of law.
2015 (9) TMI 1335 - CESTAT MUMBAI The Tribunal ruled in favor of the appellant, allowing Cenvat credit on outdoor catering services except for the portion collected from employees. The decision emphasized the significance of consistent disclosure in monthly returns to determine the time bar on demands. The Tribunal ordered the dropping of the demand beyond one year, re-quantification of the normal period demand based on catering charges collected from employees, payment of interest on the re-quantified amount if delayed, and waiver of penalty.
2015 (2) TMI 479 - CESTAT NEW DELHI The appellate tribunal in New Delhi allowed the appellant's claim for credit of service tax paid on outdoor catering service based on a Larger Bench ruling. The Commissioner's rejection of the appeal was set aside, and the impugned order was set aside on merits and limitation. The stay petition and appeal were disposed of accordingly.
2013 (12) TMI 204 - CESTAT NEW DELHI The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, waiving the pre-deposit condition of Rs. 93,770 related to service tax credit for man power recruitment agency services at a medical & health center in their factory premises. The Tribunal considered the services provided under statutory obligation as input services related to manufacturing activities, allowing the stay petition unconditionally.
2010 (4) TMI 508 - CESTAT, BANGALORE The revenue's appeal against the Order-in-Appeal No. 43/2008 was dismissed by the Tribunal as it was found to be time-barred. The Commissioner (Appeals) had set aside the demand for availment of Cenvat credit on outdoor catering service, which was upheld by the Tribunal based on a previous decision.
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