IND Synergy Ltd Vs Commissioner of Customs (CESTAT Hyderabad) This appeal has been filed by M/s IND Synergy Ltd., (Raipur) assailing the order-in-original dated 31.07.2020 passed by the Principal Commissioner of Customs Visakhapatnam, the operative part of which is as follows: (a) “I deny the benefit of Notification No. 097/2004-Customs dated 17.09.2004 to the capital […]
CESTAT Allahabad held that clandestine removal is a serious charge and requires to be substantiated by evidence. Here, as department has not adduced any additional evidence to substantiate the allegation of clandestine removal not sustained.
CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004
CESTAT Hyderabad held that classifying micronutrients manufactured by the appellant, as plant growth regulators, under Chapter heading 38089304 instead of Chapter heading 3105 is unsustainable
CESTAT Ahmedabad held that allegation of clandestine removals based upon the confessional statement of other persons or the documents recovered from the third party premises, without corroboration of the said documents is unsustainable
CESTAT Ahmedabad held that Alloy Steel Forging (machined) requires to undergo further operation to be ready to use as Rings for Bearing etc. Hence the same is classifiable under tariff heading 7326 Other Articles of Iron or Steel and not under chapter 84.
As appellant had not taken registration and had not filed ST-3 returns within the prescribed time, penalty imposed under Section 77 was justified.
t is settled law that if the assessee has not received the amount from the buyers, it cannot be held, that the Appellant will be unjustly enriched.
OSI Systems Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The brief facts are that the appellant was an assessee under the service tax regime and they migrated to GST regime and they also filed TRAN-1 for taking forward the credit which was lying in their Cenvat credit register. Subsequently, it was pointed out […]
Manikgarh Cement Vs Commissioner of Central Excise (CESTAT Mumbai) As could be noticed from para 24 of the Order-in-Original, the adjudicating authority had observed that Welding Electrodes and D.A. Gas were used in the cement manufacturing plant of the Appellant for the purpose of repair and maintenance of its plant and machinery. This being observation […]
