Held that revenue alleged that the assessee has collected service tax payment. However, revenue failed to support the allegation with any corroborative evidence. Demand of service tax unsustainable
Commissioner of Central Excise And Customs, Central Goods And Service Tax Vs Shree Cement Ltd (CESTAT Delhi) Held that cenvat credit of 2% CVD paid under Notification No. 12/2012-Cus dated 17/03/2012 is eligible to the appellant. Facts- The issue involved in these Appeals is whether Cenvat credit of 2% CVD paid on import of steam […]
Held that deliberate concealment relating to mis-declaration of the goods and overvaluing with the intention to avail higher duty drawback is untenable
Rosa Impex Private Limited Vs Commissioner of CGST (CESTAT Mumbai) In acceptance of the death of Managing Director and brain haemorrhage of the present Director of the Appellant Company as legal disability due to mental insanity, etc. delay in filing the appeal before the Commissioner (Appeals) is condoned at this end by invoking the principle […]
ITAT condones Delay in Appeal filing as appellant could not file appeal within time stipulated due to death of his counsel
Diamond Creations Vs C.C.-Mundra (CESTAT Ahmedabad) Coming to the contention of revenue regarding forgery of the textile committee report, we do not find any reason to go into the detail as the fact that reports were forged does not impact the classification assuming the reports relied upon by the department are the original one as […]
Scania Commercial Vehicles India P Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai) In this case appellant had mis-classified the goods with an intention to evade payment of appropriate Custom duty. The appellant resorted to mis-classification / mis-declaration of description of goods showing number of packages as two instead of manifested number of packages as […]
Seafarer’s recruitment service provider, who processes the entire selection, medical test, insurance, transportation, training etc. to the overseas client and received convertible foreign exchange, is not an intermediary.
Held that the machines which are cleared after utilization cannot be treated as machines cleared as such. Accordingly, duty equal to cenvat credit not payable as prescribed under rule 3(5) of CCR, 2004
Held that it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending
