Shiroki Auto Components India Pvt. Ltd. Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad has held that the child parts imported by the appellant are classifiable under Tariff Item 9401 90 00 as parts of vehicle seats as declared by the importer-assessee and not under Tariff Item 8708 99 00 as parts […]
The issue under consideration is regarding rejection of claim for refund of the service tax under Section 11B.
Mahanadi Coalfields Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The only issue involved in this appeal is whether the appellant is liable to deposit service tax under Security Service under reverse charge when the entire service tax amount has been reimbursed to the service provider who has deposited the same with the Govt. […]
Kaizen Organics Pvt. Ltd. Vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several units in […]
Bio Gen Extracts Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) We find that the appellant initially exported Phycocyanin and a part quantity of the same was rejected for quality reasons which was re-imported by him without payment of duty in terms of Notification No. 158/95-Cus dated 14.11.1995 on executing Bond with Bank Guarantee. We […]
M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad) Brief facts of the case are that the appellant had been awarded a contract under agreement dated 01.04.2011 by M/s. Archelean Chemical Private Limited at Rann of Kutch for job of “metal spreading for supply uncourse black Trap Rubble stone” and its spreading/dressing along the outer […]
The issue under consideration is whether the dredger is covered as a foreign flag vessel and liable for payment of custom duty?
whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?
M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax (CESTAT Chandigarh) The issue involved in the present case is in respect of levy of service tax on the amounts paid as salary to expats under the taxable category of Manpower Supply Services. With effect from 01.07.2012, the law as introduced by the way […]
The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?
