Penalty cannot be imposed under Rules 26 of Central Excise Rules, 2002 on employee of Company

Hubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad)

Hubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) As regard, penalty imposed on Shri. Suresh Nair employee of the appellant’s Company. I find that the issue of correct calculation of Cenvat Credit on the invoice issued by the 100% EOU was always in dispute, therefore, mala fide cannot be attributed to the employee [...

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Duty demand on test production is unsustainable in law

Tribhuvan Metal Industries Vs Commissioner of Central Excise (CESTAT Delhi)

CESTAT Delhi held that the appellant had done only test production and hence duty demand on the same is unsustainable in law....

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CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act

Ram Eshchandra Shah Vs C.C.E. & S.T.-Ahmedabad-III (CESTAT Ahmedabad)

CESTAT not find any error in imposition of composite penalty under Rule 173 Q read with Section 11 AC as in the instant case all the charges have been confirmed and the charges pertains to both the period prior to introduction of Section 11 AC and thereafter. Therefore, penalty under both the provision could have been rightly imposed....

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Order passed without examining main part of input service definition is non-speaking

CSCI Steel Corporation India Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that as the order is passed without examining the admissibility of input services credit under the main part of the definition of input service, the same is vague and non-speaking order....

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Goods liable for confiscation can be released on payment of redemption fine

Classic Interiors Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that after adjudication if the goods are held liable for confiscation, they may be released on payment of redemption fine....

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Re-import of rejected goods treatable as free import as identity and genuineness of export established

Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy....

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Cenvat Credit cannot be denied merely because zonal offices are situated separately

Punjab National Bank Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that as the zonal offices are integral part of the appellant and hence location of the same hardly makes any difference Accordingly Cenvat Credit allowed in respect of input services availed by zonal offices allowed....

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Service tax refund cannot be denied on cancellation of booking of flats

Credence Property Developers Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

As per Rule 66E(b), Service Tax Rules, 1994 in construction service, service tax is required to be paid on amount received from buyers towards booking of flat before the issuance of completion certificate by the competent authority and the booking can be cancelled by the buyer any time before taking possession of the flat....

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Service Tax not payable on NSDL/CSDL charges recovered by broker from client

Saurin Investments Private Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Service Tax Appeal No.250 of 2012

CESTAT held that NSDL/CSDL charges being statutory charges as per SEBI Rules should not be included for the purpose of service tax....

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Service tax in case of clinical establishment providing health care services is exempted

Maharaja Agrasen Hospital Charitable Trust Vs Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that a clinical establishment providing health care services are exempted from service tax. Accordingly, part of consideration received from such health care services from the patient is also not taxable under Business Support Service....

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