Universal Bituminous Industries Pvt. Ltd. Vs Commr. of CGST & CX (CESTAT Kolkata) A Show Cause Notice dated 04/04/2019 was issued demanding an amount of Rs. 67,505/- (i.e 6% of 10% of traded goods) on traded items to the tune of Rs.1,12,50,819/- during the Financial Year 2013-14 2.2. The Ld. Adjudicating Authority confirmed the demand […]
P. Natesan & Co. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that exemption of service tax as per section 102 of the Finance Act, 1994 is available only if the contract is entered prior to 01.03.2015. Here, contract is entered on 19.03.2015 and hence exemption not available. Facts- The appellant […]
CESTAT Ahmedabad held that main allegation of manipulation of final boiling point in the test report vis-à-vis- classification of product thereof not clarified in the order Hence impugned order cannot be sustained as all the charges flow from fundamental charge of manipulating test report.
CESTAT Chennai held refund claim of service tax paid by mistake eligible as Chartered Accountant certificate stated that the statutory records are examined and the incidence of duty has not been passed on, accordingly doctrine of unjust enrichment doesn’t apply.
The Timberland Vs Commissioner of GST & CE (Appeals) (CESTAT Chennai) In paragraph-7 of the impugned order, the first appellate authority has clearly recorded that the appellant did not submit the Country of Origin Certificate as prescribed, either during the assessment stage or appellate stage. Against this, the learned Consultant would contend that the Bill […]
CESTAT Kolkata held that duty cannot be levied in absence of evidence proving that semi-finished products is sent to the hired premises with mala fide intention of the appellant.
CESTAT Mumbai held that imposing late fee charges on filing of new Bill of Entry, as old Bill of Entry got purged and erased in ICEGATE, is unsustainable in law.
Charanjit Singh Vs Commissioner of Customs (Port) (CESTAT Kolkata) The allegations are made that Appellant had actively participated in the operations regarding fraudulent import of the said cars and undertook the clearance of the cars from Kolkata port, where the said car was cleared as per the declaration. There was no mis-declaration at all as […]
AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The first issue involved in this case is whether the Appellant had availed irregular CENVAT Credit as arrived by the Department holding that it was paper transaction without receipt of raw materials. Second issue is whether under the circumstances and the facts […]
Refund under Rule 5 of Cenvat Credit Rules also being a refund under section 11B would squarely fall within the ambit of Section 11BB and interest is payable in case of delay in sanctioning the refund under Rule 5
