All CESTAT

CVD Refund cannot be claimed after 10 years of adjudication/assessment

Sree Rajendra Textiles Vs Commissioner of Customs (CESTAT Chennai)

Sree Rajendra Textiles Vs Commissioner of Customs (CESTAT Chennai) There is no dispute that after adjudication / assessment, the appellant did remit the CVD plus BCD and the same was not under protest and, as could be seen from the pleadings as well as the orders of both the lower authorities, the said adjudication / […]...

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No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’

Commissioner of Central Excise Vs Macro Media Digital Imaging Pvt. Ltd.  (CESTAT Hyderabad)

There would be difference if a person was engaged in proving any service connected with the making or preparation of the advertisement and a case where a person merely complied with the instruction of the clients for printing the contents supplied by the client thus, the activity of printing of advertisement content on PVC materials amoun...

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Section 111(o) of Customs Act, 1962 becomes inapplicable once duty is recovered

Apex International Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai)

CESTAT Mumbai held that with the recovery of duty, imports stand regularized and hence section 111(o) of Customs Act, 1962 becomes inapplicable. Accordingly, confiscation and penalty set aside....

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Confiscation of already exported goods not possible: CESTAT Hyderabad

Bagadiya Brothers Pvt. Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that confiscation of already exported goods not possible under section 113 of the Customs Act because once the goods are exported, Indian Customs has no control over the goods and therefore, they cannot be confiscated....

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Loading and unloading covered as GTA and not Cargo Handling Services

Singhania & Sons Private Limited Vs Commissioner of CGST (CESTAT Kolkata)

CESTAT Kolkata held that the activity of loading and unloading of goods was instantly for transportation and therefore said services were classified as Goods Transport Agency and not Cargo Handling Services accordingly exempted under notification no. 17/2009....

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CENVAT Credit available against debit notes

Commissioner of CGST Vs Vodafone Idea Limited (CESTAT Mumbai)

CESTAT Mumbai held that CENVAT Credit is duly available against debit notes that contains substantially the same information as prescribed in rule 9 of CENVAT Credit Rules, 2004...

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Excise duty as finished goods not leviable on broken bottles of beverages

Pepsico (I) Holdings Pvt. Ltd. Vs Commissioner of CE & ST (CESTAT Mumbai)

CESTAT Mumbai held that as the appellant has duly reversed the CENVAT Credit on inputs used in respect of finished goods contained in the broken bottles of beverages, the appellant is not liable to pay excise duty on the same....

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Period of limitation not applies to Service tax mistakenly paid

Techno Power Enterprises Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)

CESTAT Kolkata held that refund of tax paid under mistake is not barred by period of limitation prescribed under Section 11B of the Central Excise Act. Refund granted to the appellant....

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Application for alteration of title of shipping bills to advance authorization scheme allowed

Seco Tools India Pvt Ltd Vs Commissioner of Customs (Export) (CESTAT Mumbai)

CESTAT Mumbai held that clear intention of export under ‘advance authorization scheme’ is evident and hence mere title of the shipping bills is to be alter. Application for alteration of the same cannot be rejected....

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Refund of unutilized Cenvat of inputs available under Cenvat Credit Rule 5

Commissioner of Central Tax Vs Arcelor Mittal Nippon Steel India Ltd. (CESTAT Hyderabad)

ITAT Hyderabad held that Cenvat credit of inputs used in manufacture of goods exported under bond from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) unit is available as refund under rule 5 of Cenvat Credit Rules, 2004....

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