FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi) This is an appeal against Order-in-Original dated 27.03.2021 passed by the Commissioner of Customs (Airport and General), New Delhi, have ordered forfeiture of the whole amount of security deposit of Rs. 10 lakhs, alongwith penalty of Rs. 50,000/- under Regulation 14 […]
Ocean Freight/ Sea Transportation service is liable to service tax or otherwise is decided by Gujarat High Court in case of SAL Steel Limited
CESTAT held that under Section 11B(1) of Central Excise Act, 1944, the period of one year will not apply if assessee paid duty under protest.
Banas Enterprises Vs C.C.E & S.T. Daman (CESTAT Ahmedabad) CESTAT find that there is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount of 29170642/-. In order to avail this fraudulent Cenvat credit by M/s. Tarun Polymers, Daman, all buyers […]
CESTAT find that Adjudicating Authority has denied classification of service under Works Contract solely on the basis that appellant have not produced any evidence to show that the appellant have been paying VAT/ Sales Tax on the execution of contract.
SC in Bharat Sanchar Nigam Ltd vs. Union of India, held that both sales tax & service tax cannot be made applicable on same transaction
Amount deposited in PLA is an advance kept by assesses with exchequer & only when an amount is debited in PLA it is treated as payment of duty
Uniform Enterprise Vs C.C.E. & S.T. – Daman (CESTAT Ahmedabad) CESTAT find that show cause notice was issued demanding service tax under the head of Industrial or Commercial Construction Service and in the adjudication order also the service tax demand was confirmed under the same heading. However, the learned Commissioner (Appeals) travelling beyond the show […]
CESTAT held that the payment of duty for the waste and scrap by utilizing the CENVAT Credit account was in order.
Acclaris Business Solutions Private Ltd Vs Commr. of CGST & CX, Kolkata North (CESTAT Kolkata) When the Appeal came up for hearing, the Ld. Counsel appearing on behalf of the Appellant submits that they had filed a refund claim for Rs.9,79,412/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Authority […]
