G.S. Pharmabutors Pvt. Ltd. Vs Additional Director General (CESTAT Delhi) There is no dispute that the appellant had undertaken the peripheral processes. Whether any other process or processes, apart from peripheral processes, had been undertaken by the appellant so as to amount to manufacture contemplated in section 2(f) of the Excise Act would have to […]
Rajcomp Info Service Limited Vs Commissioner (CESTAT Delhi) In this case Liquidated damages, has been held to be susceptible to service tax under section 66E(e) of the Finance Act by the Commissioner as an amount received for tolerating an act. According to the appellant, the liquidated damages recovered on account of breach or non-performance of […]
Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Appellate Authority/ Commissioner (A) has not given any finding which may falsify the findings of original adjudicating authority. Commissioner (Appeals) has been silent about CA certificate. Thus, I opine that Commissioner (Appeals) has committed an error by holding the refund to hit […]
MSPL Ltd Vs Commissioner of Central Excise and Customs (CESTAT Bangalore) Briefly stated the facts of the case are that the appellants are engaged in mining and sale/export of iron ore and are registered with service tax department. The appellants have availed ‘own your wagon scheme’ introduced by Indian Railways by purchasing and leasing out […]
Yug International Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi) It is a fact that the show cause notice was not issued to the appellant. It was issued only to five persons including Amit Agarwal, who is the Director of the appellant. The appellant has stated that since it was not required to file reply to […]
Vandana Global Ltd. Vs Commissioner (CESTAT Delhi) The appellant had paid the amount of pre-deposit at the rate of 10% of duty and penalty while filing appeal before the CESTAT over and above the 7.5% thereof as was paid while filling appeal before Commissioner (Appeals) against Order-in-Original No.115/Refund/AC/RD-I/2017 dated 10.04.2018 pursuant to the Show Cause […]
Cades Digitech Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) We find that the amounts incurred by the head office (HO) towards the salaries etc. of the employees working in their branches can by no stretch of imagination be equated to any service rendered to them by the respective branches. We find that in […]
Suraj Forwarders & Shipping Agencies Vs Principal Commissioner of GST & CE (CESTAT Chennai) The facts narrated as above establishes that service tax has been paid twice by the appellant for the very same taxable value. Though the department agrees that the earlier payment made by challan dated 05.01.2015 on the service tax registration number […]
Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case here is no allegation raised by the department that the appellant is not eligible to avail credit of the duties / taxes paid on the inputs / input services. To put it more clearly, the appellant would be eligible […]
Commissioner of Central Excise And Customs Vs Reliance Infrastructure Ltd. (CESTAT Hyderabad) Facts- The assessee imported various equipment from Reliance Infra Projects and Zhejiang and cleared them by filing 36 Bills of Entry (BOE) with the Customs at Kakinada. BOE filed in the Customs EDI system are either marked to an officer for assessment or […]
