Interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF as the amended provisions of section 35F would not apply if stay applications and appeals were pending before the Tribunal prior to 06.08.2014.
Whether, on finalization of provisional assessment, the Respondent was entitled to deduction of discounts known at the time of clearance of goods from the depot but quantified later on and Whether request for provisional assessment has rightly been rejected?
Held that mandatory deposit under section 35F of the Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under CGST Act.
S.K. Kanjilal Vs Commissioner of Customs (Airport & Administration) (CESTAT Kolkata) When the Revenue alleges violation, connivance, knowledge and intent, it is for the Revenue to justify its allegations by furnishing supporting documents and it cannot ask the Appellant to disprove its allegations. From the records, we do not find answers to the appellant’s contention […]
Held that the process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944 not liable to duty.
National Building Construction Corporation Limited Vs Commissioner of Central Excise (CESTAT Kolkata) Since the scope of contract included supply of goods, the same cannot be classified under the above service category of Commercial or Industrial Construction but under ‘Works Contract service’ which classification has not been invoked in the SCN proceedings. FULL TEXT OF THE […]
Held that longer period of limitation cannot be invoked on the ground that no specific instance of suppression of facts was proved against the assessee.
Currency was attempted to the exported and was brought within the limits of customs area contrary to the restrictions and prohibitions imposed by the Customs Act or any other law for time being in force, is liable for confiscation.
Taxable category Erection, Commissioning and Installation Services could only cover pure service contracts within its fold.
Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata) As per clause (f) of Rule 9 of Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. In the present case of the Appellant, the heading of the document as seen from […]
