CESTAT Delhi held that benefit of the exemption Notification No. 52-2003 is available subject to some conditions, the same is to be strictly interpreted.
HC Held that, FC collected by banks or NBFC on premature termination of loans cannot be subject to service tax under Banking & Other Financial Services
CESTAT Delhi held that once the services in question have already been settled to be the eligible input services, the Cenvat credit thereof cannot be denied to the assessee.
CESTAT Delhi held that Customs Broker failed to verify the correctness of the documents, violated the obligation as a custom broker under CBLR, 2013, accordingly, revocation of licence and forfeiture of security deposit justified.
CESTAT Delhi held that pipes, used in manufacture- production of oil needs repair- replacement, are capital goods. Hence, no excise duty can be charged on the scrap of the pipes produced- generated during the repair or maintenance of the pipes.
JMK Energy Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that simply because there are four other alternative means through which Portable Solar Home Electric Light – HANS 300 and HANS 150 can be charged, it doesn’t mean that they are not solar power based devices. Facts- M/s JMK Energy, New Delhi filed this […]
CESTAT Bangalore held that process undertaken by job worker of injecting the raw materials into aerosol cans doesn’t amount to manufacture and hence excise duty demand thereon not sustainable.
CESTAT Delhi held that imported goods are liable to confiscation under section 111 of the Customs Act as restricted goods are imported in violation of the provisions of ITC(HS) Import Policy and the goods were not correctly valued.
CESTAT Bangalore held that penalty under section 112 of the Customs Act against steamer agent unsustainable as confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ set aside.
HC Held that, no Service Tax can be levied on the activity of take-away of food items as it would amount to sale of goods wherein, element of service such as dining facility, washing area and clearing of the tables are not involved.
