CESTAT held that SSI Exemption cannot be denied for Trademark Registration in Family Member name, Jointly in Family Members Name or in partners name.
Matter for denying the lower rate of duty prescribed for heading no. 3105 corresponding to ‘other fertilisers’ in Schedule to Central Excise Tariff Act, 1985 was remanded back to the original authority for subjecting the statement of the employee, considered to be of particular relevance in determining the outcome of the impugned order, to the prescriptive mandate of section 9D of Central Excise Act, 1944.
National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in dispute that the issues that arose in all the three appeals were identical. It is true that the Department had filed one appeal only […]
CESTAT Kolkata held that Sikko Sol no used in Automobile and hence not classifiable under tariff item 2710 12 13 of CETA 1985 hence duty demand thereon unsustainable.
Consideration as defined under Indian contract Act is different from Finance Act. Consideration has to be for provision of service and not forfeiture.
If any duty was paid by job worker, would be availed as Cenvat Credit by principal anyway, this being revenue neutral situation, the demand has to be treated as time-barred. The same analogy can be applied even for sub-contractor and main contractor as well.
Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Demand based on audit without any further investigation is liable to be set aside on this count alone The appellant is a service provider. It provides services to a educational trust. It paid service tax. It suffered huge losses. As result of […]
Extended period of limitation under proviso to Section 73(1) of Finance Act, 1994, would not be available on the ground of revenue neutrality.
Cost of transportation if collected in addition to price of goods and shown separately in invoice, needs to be excluded from assessable value.
In absence of issue in SCN on which duty is been demanded and in absence of evidence to show demand of duty cannot be sustained.
