M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in the SCN. It […]
CESTAT Chennai has allowed Cenvat credit on product liability insurance availed by the manufacturer for covering the risk of manufacturing defect arising in finished products. The Tribunal for this purpose observed that the insurance was directly connected with manufacturing activity and was also an input service used in relation to manufacture of finished products.
M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai) Once the service tax has been paid on the M.R.P no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held […]
Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilising Cenvat Credit and assessee was therefore entitled for the refund of it.
Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import)- (CESTAT Mumbai) Computer having integrated CPU, VDU, but without physical keyboard (having virtual keyboard), and weighing less than 10 kg is classifiable as portable PC under TI 84713010 and not under TI 84715000 of the Customs Tariff Act, 1975. The Tribunal found no literature to support […]
M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.) CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held that “6. As regards Consultancy Services, these were comprised of […]
Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai) Customs House Agents Licensing Regulation, 2004 which is a comprehensive self-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings […]
M/s Contemporary Targett Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) Facts is not under dispute that the tooth brushes manufactured and supplied by the appellant were cleared either in bulk form or combo pack or in naked condition that means without any retail packing. Goods were supplied to tooth paste manufacturer who in turn […]
CESTAT Mumbai has held that demurrage was part of handling of import and export shipments of the assessee and therefore Cenvat credit of tax paid on such demurrage charges would be available. The demurrage charges were paid by the C&F service provider on behalf of the assessee and billed to him as out of pocket expenses. The Tribunal also observed that Customs Clearance Service also qualified to be input service covered by Cenvat Rule 2(l).
M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the classification of fruit and all […]
