Nosch Labs Pvt Ltd. Vs Commissioner of Customs (CESTAT Hyderabad) Section 113 of the Customs Act provides for confiscation of export goods i.e., goods attempted to be exported. It does not provide for confiscation of goods which have already been exported. The term ‘export goods’ is defined in Section 2(19) of the Customs Act as […]
CESTAT held that it was immaterial if the supplier of the item had wrongly classified the same since, the actual classification and the eligibility for CENVAT credit is dependent on the actual usage of goods and therefore CENVAT credit is admissible to the Appellant.
Prasar Bharati (Broadcasting Corporation of India) Vs Commissioner of Service Tax Delhi (CESTAT Delhi) In the present case, it is true that no service tax was chargeable on the activity of the appellant, viz., carrying the advertisements in its broadcast and telecast. Therefore, the Government cannot collect service tax. It is also true that Section […]
Tata Consumer Products Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) From a perusal of the impugned Order-in-Appeal, I find that though the appellate authority has taken note of the claim of the appellant as regards the inadvertent/clerical error, but has not accepted on the ground that the same was not brought to the notice […]
Beverly Hills Marketing Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) After considering written submission of the appellant, the Adjudicating Authority vide impugned order has held that the appellant had attempted to clear goods imported vide Bill of Entry No. 6374054 dt. 14.05.2018 through non-notified ICD/ Port in violations of the provisions contained in Rule […]
MTL Instruments Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The definition of input service was amended with effect from 01.04.2011 which has been reproduced in paragraph 5.1 above. The definition contains an exclusion clause wherein the credit availed on Rent-a-Cab Services as well as Outdoor Catering Services has been specifically excluded. […]
Hera Shipping Solutions Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) In order to attract section 114 of the Customs Act, 1962, the department has to establish some act or omission by which the appellant has abetted the offence. Brief facts are that the Directorate of Revenue Intelligence, Chennai Zonal Unit gathered specific intelligence that […]
Associated Soap Stone Distributing Company Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) In the present case, the issue to be decided is that the service in question is classifiable under the category of Site Formation and clearance, Excavation and Earth Moving and Demolition service as contended by the revenue or under the category of […]
Hindustan Coca Cola Beverages Pvt Ltd. Vs Commissioner, Central Excise & GST (CESTAT Delhi) Learned Counsel for the appellant has mentioned that they had purchased a generator set in the year 2004 which was used by them at their Jaipur plant. After 12 years of its use, since the Jaipur plant got closed that the said […]
Sahni Electric Works Vs Commissioner of Service Tax (CESTAT Delhi) Undisputedly Electric motor winding job required both winding of the motors and also using the materials required for such service. Thus, it was a composite works contract which involved both rendering service and supplying material. The Revenue also does not dispute that it is a […]
