M/s. 24/7 Customer Pvt. Ltd. Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Bangalore 18 Aug 2021 Service Tax Appeal No. 20211, 20212, 20213, 20214, 20215, 20216, 20217, 20218, 20219, 20220, 20221, 20222, 20223, 20224, 20225, 20226 Of 2021 (2021) 08 CESTAT CK 0055
Bench: Single Bench
Result Published
Acts Referenced

Judgement Snapshot

Case Number

Service Tax Appeal No. 20211, 20212, 20213, 20214, 20215, 20216, 20217, 20218, 20219, 20220, 20221, 20222, 20223, 20224, 20225, 20226 Of 2021

Hon'ble Bench

S.S. Garg, J

Final Decision

Disposed Of

Acts Referred
  • Cenvat Credit Rules, 2004 - Rule 5

Judgement Text

Translate:

Servi

ce Tax

Appe

al No.

of 2021","Claim

Period","Busine

ss

Auxiliar

y

Service","Cable

Operat

or

Service","commercial

Training or

Coaching

Service","Conv

ention

Servi

ce","Design

Service","Event

Manag

ement

Service","Health

&

Fitness

Service","Information

Technology

Service","Life

Insuranc

e Service","Mandap

keeper /

Restaura

nt

Service","Maintenan

c e and

Repair

Services","Renting

of

Immovab

le

Property

Service","Sponsorship

Service","Tour

Operat

or

Service","Works

Contract

Service",TOTAL

20211

/2021","Oct -

Dec

2010",,204,,,,"92,683","6,693",,"33,616","36,760",,,,,,"1,69,956

20212

/2021","Apr -

Jun

2010",,204,,,,"4,094","10,663",,"13,80,525",,,,,,,"13,95,486

20213

/2021","Jan -

Mar

2014",,,,,"61,800","1,18,860",,"26,049",,"8,169",,,,,"4,60,927","6,75,805

20214

/2021","Jul -

Sep

2010",,204,,,,"1,12,728","6,693",,,,,,,,,"1,19,625

20215

/2021","Jan -

Mar

2010",,204,,,,"4,338",,,,,"6,97,578","1,54,656",,"1,506",,"8,58,282

20216

/2021","Oct -

Dec

2009",,204,,"4,120",,"1,461",,"54,673",,,,,,,,"60,458

20217

/2021","Apr -

Jun

2016","2,940",,,,,,,,,"57,152",,,,,,"60,092

20218

/2021","Oct -

Dec

2016","15,224",,,,,"1,02,681",,,,"2,22,439",,,"29,000",,,"3,69,344

20219

/2021","Oct -

Dec

2015","11,172",,,,,,,,,"27,932",,,,,,"39,104

20220

/2021","Jul -

Sep

2016","10,500",,"18,705",,,,,,,"77,409",,,,,,"1,06,614

20221

/2021","Jan -

Mar

2015",,,,,,"2,35,31 3",,,,,,,,,"21,068","2,56,381

20222

/2021","Jul -

Sep

2014",,,,,,"90,968",,,,,,,,,"3,43,080","4,34,048

20223

/2021","Oct -

Dec

2014",,,,,,"3,57,494",,,,"2,01,529",,,,,"7,009","5,66,032

20224

/2021","Apr -

Jun

2014",,,,,,"1,15,538",,,,"8,542",,,,,"24,839","1,48,919

20225

/2021","Oct -

Dec

2013",,,,,,"1,26,272",,,,"14,980",,,,,,"1,41,252

20226

/2021","Apr -

Jun

2015",,,,,,"1,13,269",,,,"10,824",,,,,"4,744","1,28,837

TOTAL,,"39,836","1,020","18,705","4,120","6,1800","14,75,699","24,049","80,772","14,14,141","6,65,736","6,97,578","1,54,656","29,000","1,506","8,61,667","55,30,235

GARDEN MAINTENANCE - BUSINESS AUXILIARY SERVICE,,,,,,,,,,,,,,,,,

1,"Semco Electrical Pvt. Ltd Vs Commissioner of C. Ex., Pune 2010 (18) S.T.R 177 (Tri. -

Mumbai)",,,,,,,,,,,,,,,,

2,"Commissioner of C. Ex., Bangalore - II Vs Millipore India Pvt. Ltd. - 2012 (26) S.T.R.

514 (KAR.)",,,,,,,,,,,,,,,,

3,"Commissioner of C. Ex., & S.T., LTU, Chennai Vs Rane TRW Steering Systems Ltd.

2015 (39) S.T.R. 13 (Mad.)",,,,,,,,,,,,,,,,

4,"Lifelong Meditech Ltd. Vs Commissioner of C. Ex. & S.T., Gurgaon-II â€" 2016 (44)

S.T.R. 626 (Tri. - Chan.)",,,,,,,,,,,,,,,,

5,"Toyota Kirloskar Motor Pvt. Ltd. Vs Commr. of C. Ex., LTU, Bangalore - 2016 (46)

S.T.R. 69 (Tri. - Bang.)",,,,,,,,,,,,,,,,

6,"Orient Bell Limited Vs Commissioner of Central Excise, Noida - 2017 (52) S.T.R. 56 (Tri.

- All.)",,,,,,,,,,,,,,,,

7,"WIPRO Ltd. Vs Commissioner of C. Ex., Pondicherry â€" 2018 (10) G.S.T.L. 172 (Mad.)",,,,,,,,,,,,,,,,

CABLE OPERATOR SERVICE,,,,,,,,,,,,,,,,,

8,"Stock Holding Corpn. Of India Ltd. Vs. Commissioner of S.T., Mumbaiâ€" 2015 â€" 39

STR 664 (Tri. Mumbai)",,,,,,,,,,,,,,,,

COMMERCIAL TRAINING OR COACHING SERVICE,,,,,,,,,,,,,,,,,

9,"Gareware Polyster Ltd. Vs. Commissioner of C. Excise, Aurangabad â€" 2012 (26) STR

215 (Tri. Mumbai)",,,,,,,,,,,,,,,,

DESIGN SERVICES â€" (Decisions relating to Advertising relied upon),,,,,,,,,,,,,,,,,

10,"Agriculture Products Market Committee Vs. C.C.E., Vadodara-II â€" 2013 (30) S.T.R.

558 (Tri. â€" Ahmd.)",,,,,,,,,,,,,,,,

11,"Heartland Bangalore Transcription Ser. (P) Ltd. Vs. C.S.T., Bangaloreâ€" 2011 (21)

S.T.R. 430 (Tri. â€" Bang.)",,,,,,,,,,,,,,,,

CONVENTION / EVENT MANAGEMENT / MANDAP KEEPER SERVICES,,,,,,,,,,,,,,,,,

12,"Axis Bank Ltd. Vs Commissioner of Service Tax, Mumbai â€" 2017 (3) G.S.T.L. 427

(Tri. â€" Mumbai)",,,,,,,,,,,,,,,,

13,"Oceans Connect India Pvt. Ltd. Vs Commissioner of C. Ex., Pune-III - 2016 (46) S.T.R

858 (Tri. - Mumbai)",,,,,,,,,,,,,,,,

14,"Adobe Systems India Pvt. Ltd. Vs Commissioner of C. Ex. & S.I., Noida â€" 2015 (38

S.T.R. 998 (Tri. â€" Del.)",,,,,,,,,,,,,,,,

15,"Dboi Global Services Pvt. Ltd. Vs Commr. of Service Tax, Mumbai - 2017 (48) S.T.R.

157 (Tri. - Mumbai)",,,,,,,,,,,,,,,,

16,"Commissioner of C. Ex., Delhi & Delhi-III Vs Convergys India Services Pvt. Ltd - 201

(48) S.T.R. 173 (Tri. - Chan.)",,,,,,,,,,,,,,,,

17,"Commissioner of C. Ex. & S.T, Noida Vs Samsung India Electronics Pvt. Ltd. â€" 2017

(52) S.T.R. 497 (Tri. â€" All.)",,,,,,,,,,,,,,,,

18,"Yash Technologies Pvt Ltd Vs. Commissioner CGST, Indore â€" Final Order No.50943 /

2019 dated 23/07/2019",,,,,,,,,,,,,,,,

19,"Idea Cellular Ltd. Vs. Commissioner of C. Ex., Meerut-I â€" 2011 (22) S.T.R. 450 (Tri.

â€" Del.)",,,,,,,,,,,,,,,,

20,"Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of GST & Central

Excise, Chennai - Final Order Nos. 41464-41466 / 2021",,,,,,,,,,,,,,,,

21,"Delphi Automotive Systems P. Ltd. Vs Commissioner of Customs C.E. & S.T., Noida-

2014 (36) S.T.R. 1089 (Tri. - Del.)",,,,,,,,,,,,,,,,

HEALTH AND FITNESS SERVICE,,,,,,,,,,,,,,,,,

22,"Commissioner of S.T., Chennai Vs. Ford Business Services Centre Pvt. Ltd. - 2015 â€

38 STR 700 (Tri. Chennai.)",,,,,,,,,,,,,,,,

23,"Dboi Global Services Pvt. Ltd. Vs Commr. of Service Tax, Mumbai - 2017 (48) S.T.R.

157 (Tri. - Mumbai) affirmed by Hon’ble Bombay H.C in 2019 (20) G.S.T.L. 351

(Bom.)",,,,,,,,,,,,,,,,

24,"Commissioner of Central Excise Vs. HCL Technologies - 2015 â€" 37 STR 716 (HC-

All.)",,,,,,,,,,,,,,,,

RENTING OF IMMOVABLE PROPERTY â€" CAR PARKING AREA,,,,,,,,,,,,,,,,,

25,"KPMG Vs. CCE, New Delhi (2014 (33) STR 96 (Tri.Delhi)",,,,,,,,,,,,,,,,

SPONSORSHIP SERVICE,,,,,,,,,,,,,,,,,

26,"HCL Technologies Ltd. Vs Commissioner of Central Excise, Noida â€" 2015 (40) S.T.R.

369 (Tri. â€" Del.).",,,,,,,,,,,,,,,,

TOUR OPERATOR SERVICE,,,,,,,,,,,,,,,,,

27,"CAD MACHM achinery Co. (P) Ltd.Vs. Commissioner of Central Excise, Ahmedabad

â€" 2013 (31) STR 333 (Tri. Ahmd.)",,,,,,,,,,,,,,,,

WORKS CONTRACT SERVICE (decisions relating to Repairs and Maintenance relied upon),,,,,,,,,,,,,,,,,

28,"General Manager, B.S.N.L. Vs Commissioner of C. Ex., Raipur - 2015 (39) S.T.R. 278

(Tri. - Del.)",,,,,,,,,,,,,,,,

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