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 […]
The appellant engaged in the manufacture of iron ore pellets. One of the raw materials required for the same is iron ore fines.
Souvenir Developers India Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: Any amount retained by a toll collector while undertaking toll-collection activity did not attract service tax since the said activity did not constitute a service rendered by a commission agent and thus it did not fall within the purview of a ‘business […]
Hakamichand D & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad) Appellant has supplied bedroll kits to passengers of Air-Conditioned class and other classes on behalf of IRCTC. As per the contract with IRCTC, the Appellant has to compulsorily provide the bedroll kit to passengers on demand. For the said services a monthly bill was raised […]
Intas Pharmaceuticals Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) SEZ Act allows duty free receipt of services required for the authorized operations. Notification No. 12/2013-ST provides the route of refund of such service tax paid. There is no requirement of approval of any specified service by approval committee in the SEZ Act. Requirement arise only […]
Seabird Marine Services Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Facts- These appeals are filed by the M/s Seabird Marine Services Pvt. Ltd., Mundra International Container Terminal Pvt. Ltd., Allcargo Logistic Ltd., and Honeycomb Logistics Pvt. Ltd. against demand of Service Tax on “Storage and Warehousing services” allegedly provided by the appellant’s, demand of […]
Indo Unique Flame Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) The Adjudicating Authority has proceeded to determine tax liability under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994, and impose penalties under section 77 and 78 of Finance Act, 1994 without the […]
Anti-Dumping Appeal is allowed to the extent that the designated authority shall reexamine and give a fresh finding as to whether cessation of anti-dumping duty would likely lead to continuation or recurrence of injury so as to warrant imposition of anti-dumping duty for a further period of five years.
