Brightpoint India Pvt. Ltd. Vs Commissioner of Customs Mumbai (Air Cargo Import) (CESTAT Mumbai) The Revenue against the sanction of the refund which arose out of re-assessment of the Bills of Entry, filed appeal before the Commissioner (Appeals), and the Commissioner (Appeals) accepted the appeal by holding that since the appellants have not filed appeals […]
Javed Akhtar Vs CCGST, Mumbai West (CESTAT Mumbai) The issue involved in this Appeal is whether the appellant is entitled for refund of service tax paid under protest without challenging the assessment proceedings, which was held to be not payable by authorities concerned in an appeal of another assessee of the very same transaction? The […]
CESTAT ruled that the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained.
CESTAT allowed the refund of 4% of Special Additional Duty. Further, held that if two reasonable constructions of a taxing provision are possible then that construction which favours the assessee must be adopted.
Suvikram Plastex Pvt Ltd Vs CCT (CESTAT Bengalore) Transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. Admittedly, the three types of Cess involved before us, namely Education Cess, Secondary and Higher Education (SHE) Cess and Krishi Kalyan Cess were […]
The order of confiscation with an option for redemption fine and penalty for importer not having Importer Exporter Code (IEC) number is invalid as there is no violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC.
Traco Cable Company Ltd. Vs Commissioner of Respondent Central Excise (CESTAT Bangalore) The first question as to whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised has been decided by the Supreme Court in Steel Authority of India. Accordingly, interest under Section 11AB […]
Skoda Auto Volkswagen India Private Limited Vs Commissioner of Central Excise (CESTAT Mumbai) Facts- The short issue involved in the present case is that whether the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges required to be included in the assessable value of the motor vehicles sold by the appellant to the […]
Nitin Jatania Vs Commissioner of Customs (Adjudication) Mumbai (CESTAT Mumbai) Facts- The appellant alleged that the Additional Director General, DRI didn’t have the jurisdiction to issue the show cause notice as he was not the proper officer under section 28 of the Customs Act to issue the notice. Conclusion– The Supreme Court observed that the […]
CESTAT held that the adjustment of the tax demand from the unutilized cenvat credit lying as on June 30, 2017 can be carried forward to the GST regime by the Assessee.
