Shree Rajasthan Syntex Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) The appellant have admittedly made sales on FoR destination basis. Further, it is the appellant who have borne the incidence of freight and has paid the service tax on the same. I further hold that the place of removal is the premises […]
Kriti Industries (India) Ltd. Vs Commissioner, Customs, Central Goods Service Tax & Central Excise (CESTAT Delhi) While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide intention, the penalty on the appellant shall be deleted. The […]
Deccan Mining Syndicate (P) Ltd Vs CCE (CESTAT Bangalore) Admittedly, the assessee appellant has only engaged the services of individual truck owners for transporting the iron ore and ore burden from its mine head up to the port and hence he would become the recipient of GTA service. We have gone through the findings of […]
Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore) We find that almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE Vs. Span Infotech (India) Pvt. Ltd. [2018(12) GSTL […]
Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi) Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal […]
Ashok Singhla Vs Principal Commissioner of Customs (CESTAT Delhi) The first issue that arises for consideration is whether the Additional Director General, DRI had the jurisdiction to issue the notice. This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the […]
MedGenome Labs Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) As per Rule 3 of POPS Rules, the place of provision of service shall be the location of the recipient of service. In the present case, the location of the recipient of service is in abroad. Therefore, the service deemed to have been provided in […]
CESTAT Bangalore rules in favor of Anil Kumble, citing precedent. No service tax liability for services provided under agreements with M/s. RCSPL and franchisee.
Callmate India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT finds that there is no case of deliberate mis-declaration made out on the part of the Appellant importer. The Bill of Entry had been filed as per the packing list and Bill of Lading. Further, the Shipper/Exporter have accepted their mistake, there being error […]
Porteck India Info Services Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) CESTAT finds that the action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of Final Order of this Tribunal amounts to interference in the justice delivery system. […]
