Alkem Laboratories Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Rule 5 of the Cenvat Credit Rules prescribes that if for ‘Any reason’ the use of the said credit is not possible, the manufacturer or provider of the output service shall be allowed refund of such amount. The sole reason for denying the refund claim is […]
CESTAT held that, the refund cannot be denied on the ground of double benefit to Appellant due to non-transfer of unutilized CENVAT credit. Further, interest was allowed under Section 11BB of Central Excise Act, 1944 for delay of refund.
CESTAT Ahmedabad held that as assessment of shipping bills has attained finality, classification of goods cannot be questioned subsequently by the Customs.
CESTAT Ahmedabad held that rejection of transaction value and enhancement of assessable value has to be on the basis of some evidence on record. Rejection of transaction value in absence of any evidence is untenable in law.
CESTAT Ahmedabad held that as per the development agreement it is clear that activity of the appellant is of project developer and not as real estate agent and hence service tax not leviable.
The assessee is entitled to avail Cenvat Credit in respect of inputs and packaging material used in manufacturing of trial batches of medicament.
HC upheld order passed by Revenue Department confiscating the waste oil and imposing the penalty on import of the same. Held that, re-export of imported waste oil is not allowable as it is prohibited under the Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008
CESTAT Delhi held that interest @6% per annum is payable u/s 35FF of the Excise Act in case the amount of pre-deposit is not refunded within three months of the date of communication of the order of the Tribunal.
CESTAT Delhi held that appellant is not involved in the arrangement/ facilitation of the supply of service and hence the appellant is not intermediary. The service provided by the appellant qualify for export and accordingly refund admissible under rule 5 of the Cenvat Credit Rules, 2004
CESTAT Mumbai held that notification no. 27/2012/CE (NT) dated 18th June 2012 for operationalizing of rule 5 of CENVAT Credit Rules, 2004 include debiting of the claim amount before submission of application for the same. Refund rejected for failure to furnish proof of the availability of credit till the date of write off.
