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CESTAT Ahmedabad

Fraudulent availment of Cenvat Credit: CESTAT reduces penalty

Dolphin Metals I Ltd Vs C.C.E.-Ahmedabad-ii (CESTAT Ahmedabad)

Dolphin Metals I Ltd Vs C.C.E. (CESTAT Ahmedabad) The brief facts of the case are that based on the intelligence, an investigation was undertaken against M/s Nisha Industries which revealed that the appellant had wrongly availed CENVAT credit on invoices without actual receipt of inputs; that the finished goods were found at both the manu...

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Cenvat Credit eligible on construction services for setting up of Effluent Treatment Plant in existing running factory

Adroit Pharmachem Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Adroit Pharmachem Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Revenue submits that after 01.04.2011, construction service was excluded from the definition of ‘Input Service’ therefore, the appellant is not entitled for Cenvat credit. Appellant has already existing factory and in the said factory, Effl...

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Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service

Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing of Plastic Jars and containers in the factory of the Service recipient. The charges for the job is on per container basis, the appellants are not collecting […]...

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Limitation period cannot be invoked on the issue of interpretation

Arihant Tradelinks India Private Limited Vs C.C.E., Kutch (Gandhidham) (CESTAT Ahmedabad)

Arihant Tradelinks India Private Limited Vs C.C.E., Kutch (Gandhidham) (CESTAT Ahmedabad) Conclusion: In present facts of the case, the Hon’ble Tribunal held that limitation period could not be invoked as the issue involved is purely of interpretation of Cenvat Credit Rules, levy of CVD in terms of Customs Tariff Act, therefore malafide...

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Electricity charges reimbursed on actual basis are not includable in gross value of renting of immovable property service

Pragati CNG Vs C.C.E. & ST (CESTAT Ahmedabad)

It can be seen that the electricity charges which is reimbursed on actual basis in terms of the contract is not includible in the gross value of service provided by the appellant to Gujarat Gas Company Limited....

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Transaction value cannot be rejected merely on the grounds that transaction is between the related persons

NPT Papers Pvt Ltd  Vs C.C. Mundra (CESTAT Ahmedabad)

NPT Papers Pvt Ltd  Vs C.C. Mundra (CESTAT Ahmedabad) It is well settled law that even if the foreign suppliers are related to indian importers the transaction value cannot be rejected on the grounds that a transaction is between the related person when identical or similar goods were sold at the same price to unrelated […]...

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Substantial benefit provided in Notifications cannot be denied for procedural lapses

C.C.E. and S.T. Rajkot Vs Reliance Industries Limited (CESTAT Ahmedabad)

In present facts of the case, while dismissing appeal of the Revenue, the Hon’ble CESTAT observed that substantial benefit provided by Notifications can’t be denied on procedural lapse....

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CESTAT allows transitional credit as petitioner complied with Procedures for availing credit

Jindal Texofab Ltd Vs C.C.E. (CESTAT Ahmedabad)

Jindal Texofab Ltd Vs C.C.E. (CESTAT Ahmedabad) As per the above report it can be seen that after proper verification some discrepancy was found for Rs 1, 50,250/- which was reversed by the appellant. As per the procedure the proper stock verification was conducted by the Superintendent thereafter the Adjudicating Authority seeking furthe...

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Application for Re-Assessment of Bill of Entry can be made Under section 154

Indian Oil Corporation Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Indian Oil Corporation Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) We find that among other submissions the learned counsel has also made reference of Section 154 of Customs Act, 1962 whereby the assessment can be amended by Re­assessment of Bill of Entry. However, on query from the bench learned counsel fairly submits that they have...

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Tribunal has no power to decide any rate of interest different than rate prescribed under the statute

Bochasanwasi Shri Aksharpurushottam Swaminarayan Sansths Vs C.C. (CESTAT Ahmedabad)

Bochasanwasi Shri Aksharpurushottam Swaminarayan Sansths Vs C.C. (CESTAT Ahmedabad) As regard the second issue i.e. rate of interest, the rate of interest is statutorily prescribed under section 27(A) read with Notification issued there under according to which 6% as rate of interest was prescribed. The departmental officer is bound to fo...

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