CESTAT Hyderabad held that CENVAT Credit of service tax paid on premium for medical insurance of employees and their families is eligible.
CESTAT Kolkata held that CENVAT Credit of steel items used for the purpose of setting up of coal washery plant is available applying the user test principle.
CESTAT Mumbai held that used mild steel (MS) plates industrial significance only as waste and scrap which is the feedstock for melting in furnaces and hence classifiable as waste and scrap.
CESTAT Mumbai held that when cenvat credit of only that quantity of input is availed which was intended for use in the manufacture of dutiable goods, there is no question of invoking provisions of rule 6 of the Cenvat Credit Rules, 2004
CESTAT Mumbai held that the provisions of service to the overseas entity by an entity situated abroad does not merit liability under section 66A of Finance Act, 1994. Accordingly, set aside tax recovery from M/s Singapore Airlines as deemed provider of online information data base access or retrieval service.
CESTAT Chennai held that when goods are held not confiscatable under Section 111(d) of the Customs Act, 1962, then it can be reasonably held that the import was not prohibited.
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 / […]
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 amounted to “manufacture”, and therefore, service tax was not leviable.
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.
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.
