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Remission of duty on goods cleared for export under bond but destroyed at port before export

November 29, 2014 1229 Views 0 comment Print

Honest Bio-Vet Pvt. Ltd. (the Appellant) cleared certain goods for export under ARE-1 under bond without payment of duty. The Appellant had taken the goods directly to the port of export i.e. JNCH, presented the Shipping Bill and ‘Let Export’ Order was allowed.

Inclusion of Royalty paid for technical know-how in assessable value of imported goods

November 29, 2014 2697 Views 0 comment Print

Atlas Copco India Ltd. (the Appellant) imported parts and components (imported goods) from their related foreign entity Atlas Copco Air Power, Belgium and other related parties for the manufacture of the various compressed air and gas equipments

Inclusion of Service Charges in assessable value of material imported

November 29, 2014 675 Views 0 comment Print

Alcan India Pvt Ltd. (the Appellant) entered into Agreements with Alcan Packaging Singen GMBH, Germany for availing certain Management Consultancy services and paid BU charges. Similarly, the Appellant also entered into an Agreement with Pechiney Plastic Packaging

Dept. cannot adjust unconfirmed demand against refund payable to assessee

November 27, 2014 5647 Views 0 comment Print

Bharat Sanchar Nigam Ltd. (the Appellant) filed refund claim of Rs. 11,79,720/- for the excess amount paid. The Appellant was issued a Show Cause Notice dated January 17, 2007 (SCN) to show cause as to why their refund claim of Rs. 11,79,720/- should not be rejected.

Service tax not leviable on discounts/ incentives as these are not consideration for any service rendered

November 27, 2014 21278 Views 0 comment Print

Whether Service tax levy is sustainable in respect of discounts/incentives received by the Advertising agency from the print/broadcast media in respect of advertisements placed by the said agencies on behalf of customers

Service tax paid but considered as not payable is to be treated as deposit & should be refunded

November 27, 2014 733 Views 0 comment Print

Roshan R Jaiswal (the Appellant) is a distributor for BSNL Prepaid Cellular services etc., and was registered with Service Tax Department under the category of ‘Franchise service’. Pursuant to issue of Show Cause Notice dated October 16, 2008, which was adjudicated vide Order-in-Original

Duty Drawback cannot be denied when goods to be re-exported were brought in Customs area within stipulated time

November 22, 2014 1634 Views 0 comment Print

Oil And Natural Gas Corporation Ltd.(the Appellant) filed shipping bills for re-export of various machineries (impugned goods) imported for exploration purposes and claimed Drawback of the duty paid at the time of import.

SAD Refund cannot be denied on sales made to non registered buyer despite no endorsement on invoice

November 22, 2014 976 Views 0 comment Print

AD Refund cannot be denied when no endorsement to the effect that ‘No Cenvat credit of SAD is admissible’ is made on an invoice issued to the non-registered buyer as no credit is available to the buyer on account of non-registration

Customs Duty exemption on goods required for Intensified Malaria Control Project

November 21, 2014 442 Views 0 comment Print

n exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary

Cenvat credit cannot be denied on the ground that the supplier is not a manufacturer

November 21, 2014 3879 Views 0 comment Print

Cummins Diesel Sales & Services India Limited (the Appellant) is a manufacturer of the dutiable final products. In this respect, the Appellant had procured certain goods from Amul Industries Pvt. Ltd. (Amul) on payment of duty and availed the Cenvat credit on the same.

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