Perfect Cargo & Logistics Vs Commissioner of Customs (CESTAT Delhi) In this case, there are no details in the SCN or in the inquiry report or in the impugned order as to how the DGARM came to the conclusion that the exporters did not exist and how after considering the defence submissions, the Commissioner came […]
Credit Suisse Services India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Admittedly as has been held in the Order-in-Original and Order-in-Appeal in terms of Notification No. 12/2013-ST the last date for filing of such refund application is before 30.04.2018 or to say in specific terms on or before 29.04.2018, though the same is not […]
Asveen Air Travels (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue that arises for consideration is whether the incentive received by the appellant for using the CRS Developer is subject to service tax or not. The Larger Bench in the case of Kafila Hospitality and Travels Pvt. Ltd. (supra) has […]
KEI Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) The officers of Directorate General of Central Excise Intelligence4 visited the factory of VKM on 29.11.2006, collected information, investigated and came to the conclusion that VKM had issued invoices without receiving any raw material and without manufacturing and supplying copper ingots. Based on this investigation, […]
Principal Commissioner of Customs (Import) Vs M/s. Omya & Company (CESTAT Delhi) SAD is applicable at the time of import by way of an equitable levy in lieu of sales tax, so as to protect the domestic industry. Further, the Customs Tariff Act itself provides for refund of SAD on re-sale of the goods. The […]
The appellant has paid a certain amount of customs duty. Thereafter, the appellant has sought to create an asset in the shape of ‘receivables’ so as to not pass the effect of payment of duty to the profit and loss account. To nullify the effect of the entry ‘receivables’, it has created a parallel entry exactly opposite to the receivables in its ledger as ‘provisions’.
The appellants are public sector undertakings established by the Government of Madhya Pradesh for distribution of electricity. The issue is whether service tax can be levied on liquidated damages received by the appellants from the other parties who failed to perform as per the contracts.
M/s Sim Enterprises Vs Commissioner of Customs (Export) (CESTAT Mumbai) Mismatch of description of goods in the import document and subsequent sale invoices that form the sole ground of rejection of refund claim of 4% SAD by the refund sanctioning authority that was confirmed by the Commissioner of Customs (Appeals) is assailed in this appeal. […]
Kumaka Industries Ltd Vs C.C.E. (CESTAT Ahmedabad) We find that there is no dispute on the facts that entire stock of product “Ethyl Alcohol” manufactured in one unit was transferred to its sister unit under Invoices on payment of excise duty. The sister unit had taken credit of duty paid and Captively used the said […]
KEC International Limited Vs Commissioner (CESTAT Delhi) From a plain reading of the provisions of Section 11(1) of Central Excise Act, I find that the Central Excise Officer is empowered to adjust only the unpaid adjudicated dues. As Section 11(1) also empowers the Central Excise Officer to recover the dues, even by way of attachment […]
