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Cenvat Credit of Service Tax eligible on the basis of Debit Notes containing all details of Tax Invoice

August 27, 2022 636 Views 0 comment Print

Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata) As per clause (f) of Rule 9 of Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. In the present case of the Appellant, the heading of the document as seen from […]

Factum of actual payment of price in terms of addendum cannot be ignored while determining value of vessel

August 26, 2022 309 Views 0 comment Print

Diamond Industries (SBD) Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT find that the controversy at hand narrows down to the question whether the transaction value of the vessel is to be price mentioned in the original MOA or the reduced price indicated in the addendum. We are of the opinion that in light of the […]

B&D spares of Interceptor Boats to Cost Guard eligible for exemption Notification No. 12/2012-Cust

August 26, 2022 708 Views 0 comment Print

issue involved in present case is that whether appellant’s goods imported and supplied as a B&D spares of Interceptor Boats to Cost Guard, Government of India is eligible for exemption Notification No. 12/2012-Cust (Sr. No. 460 or 469A).

Enhanced value for imports cannot be adopted merely based on acceptance by importer

August 26, 2022 903 Views 0 comment Print

In spite of admission on behalf of the importer, Revenue is required to satisfy requirements prescribed under Section 14 of Customs Act read with Customs Valuation Rules before any enhancement of valuation.

CESTAT upheld absolute confiscation of smuggled gold bars

August 26, 2022 618 Views 0 comment Print

No dispute about illicit transaction of smuggling of old bars. So Commissioner (A) has rightly upheld absolute confiscation of gold bars.

CESTAT allows Refund claim of unutilised CENVAT Credit of Pre-GST regime

August 26, 2022 1485 Views 0 comment Print

Appellant entitled to get cash refund against CENVAT Credit available to its credit during pre GST regime under Section 142(3) of CGST Act

Cenvat credit admissible on GTA services from place of removal upto 1.4.2008

August 26, 2022 396 Views 0 comment Print

CESTAT hold that the credit on GTA services from the place of removal upto 1.4.2008 was rightly admissible to the Appellant.

No duty escapement in clearance of good by Job worker at value fixed by TISCO

August 26, 2022 270 Views 0 comment Print

Commr. of Central Excise Vs Indian Steel & Wire Products Ltd. (CESTAT Kolkata) Appellant had entered into an agreement with TISCO for conversion of billets into wire rods for job of basis. After during the course of conversion, certain losses, such as burning losses occurred to the extent of 7%. Accordingly, appellants were required to […]

Transport charges cannot be included in valuation for mining services

August 26, 2022 561 Views 0 comment Print

CESTAT held that transport charges cannot be included in valuation for mining services when transport activities been performed in mining area

CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA

August 25, 2022 660 Views 0 comment Print

Royal Cushion Vinyl Products Limited Vs Commissioner Of Customs Export (CESTAT Mumbai) On perusal of the date chart/list of events, as above, we find that as a sick company, the applicant was pursuing the matter before the BIFR under the Sick Industrial Companies (special Provisions) Act, 1985. Further, on examination of the case records, we […]

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