Mahanagar Telephone Nigam Limited Vs Commissioner, Central Excise & Service Tax, Large Taxpayer Unit (CESTAT Delhi) It is a fact that out of the total amount of CENVAT credit of Rs. 4,99,32,736/- that has been disallowed claiming it to be for purchase of towers falling under Chapter 73. However, an amount of Rs. 4,90,91,607/- consisted […]
D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi) No doubt, there is no document on record as provided by the Department, burden to prove otherwise rests upon the Department but it is settled principle of law that the appellants admission are the best proof which need no further proof. Hence, the burden need not […]
Inox India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the limitation, I find that there is no dispute that the appellant is availing the Cenvat credit and declaring in their monthly returns. The issue involved is also of interpretation of Cenvat Credit Rules and on this issue there are number of cases […]
Commissioner of Customs Vs Kamdar Global Solutions Pvt. Ltd. (CESTAT Chennai) It is noted that the goods were specifically imported for meeting the requirements during the pandemic. Drones were intended to be used for monitoring the public as to whether there is violation of the restrictions for travel and gathering of people. It is also […]
Wijeta Impex And Logistics Vs Commissioner of Customs (CESTAT Delhi) FULL TEXT OF THE CESTAT DELHI ORDER The order of Commissioner (Appeals) bearing No. 191-193/2017 dated 24 May, 2019 has been assailed vide the impugned appeal. 2. I have heard Shri S. Sunil, learned Advocate appearing for the appellant and Shri Yasbir Singh, learned Authorised […]
Nayara Energy Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved in the present case is that whether the appellant is entitle for Cenvat Credit in respect of following Services: I. Air Civil Enclave Services II. Authorized Service Station Service. III. Mandap Keeper Service. IV. Outdoor Caterer […]
Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi) I find that admittedly, the appellant have used the disputed inputs for fabrication of clean room, which is essential for manufacture of their dutiable goods, as such clean room is necessary for maintaining proper temperature and hygiene as well as keeping the RH factor in control, and […]
Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi) Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party The relevant case law in the case of Bajrangbali Ingots & Steel […]
AGFA Healthcare Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) On perusal of the documents, it is seen that there is no dispute that the appellant has paid excess duty of Rs.29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground […]
Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi) Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, provides for abatement in case of non production of goods (in case of factory did not produce the notified goods […]
