IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of […]
Refund of credit of cess cannot be denied merely on the ground that such credit, which could not be utilized prior to GST regime, would stand lapsed.
Service Tax on the amount of liquidated damages – CESTAT Held that, Service Tax is not payable on liquidated damages collected in the nature of penalty.
Successful appeal by Sanjay Castings against excise duty demand. CESTAT Ahmedabad rules in favor, rejecting allegations on old molds, coal credit denial.
Ram Sewak Tiwari Vs Commissioner of Customs, Central Excise & Central GST (CESTAT Delhi) The issue in the matter is about the classification as to: whether the services rendered by the appellant are that of Erection, Commissioning and Installation or are of the nature of Works Contract Services. Since the contracts are mentioned to be […]
Dhoot Compack Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Assessee appointed Del Credere Agent, to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These services are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated […]
Asiatic Drugs & Pharmaceuticals Pvt Ltd Vs Commissioner CGST (CESTAT Delhi) The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight. CESTAT find that the transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly I hold that […]
India Cements Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT held that that the credit on outward transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible. FULL TEXT OF THE CESTAT CHENNAI ORDER The above matters have come up for hearing as per […]
Sun Sea Shipping Agency Vs The Commissioner of Customs (CESTAT Chennai) The goods are counterfeit and have been confiscated. However, penalty u/s 112(a) being on higher side is reduced Facts- The assessee filed a Bill of Entry dated 22.12.2017 through their Customs Broker M/s. Sun Sea Shipping Agency for the clearance of import consignment in […]
S.D. Overseas Vs Joint Commissioner of Customs (CESTAT Delhi) Penalty u/s 114AA leviable in case of misdeclaration of the value of the imported goods as per the manufacturer’s price lists. Facts- The appellant had imported a consignment of Food Supplements through ICD, Tughlakabad and filed a Bill of Entry dated 04.01.2013 and the goods were […]
