CESTAT Ahmedabad

CESTAT explains Service Tax on Site Formation Services

M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad)

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 alon...

Read More

Revenue cannot Reject Classification of Goods of Assessee without Cogent Evidences

Asian Granito India Limited Vs. C.C.-Mundra (CESTAT Ahmedabad)

The issue under consideration is whether the Calcite Sand (Calcite Powder) is classifiable under CT 2503 9030 as mineral product or required to be classified under CTH 2836 5000 as a chemical?...

Read More

Child parts used in manufacture of parts of motor vehicle seats are classifiable under Heading 9401

Shiroki Auto Components India Pvt. Ltd. Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

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 […]...

Read More

Benefit of SEZ unit can’t be denied merely because registered office is situated in DTA i.e. outside SEZ

M/s Adani Power Ltd. Vs Commissioner of Service Tax (CESTAT Ahmedabad)

whether the commissioner is correct in denying the benefit of SEZ unit on the basis that the registered office is situated in DTA i.e. outside the SEZ?...

Read More

Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons

Guru Rajendra Metalloys India Pvt Ltd Vs C.C. (CESTAT Ahmedabad)

CESTAT are of the clear view that merely based on DGOV circular also, value cannot be enhanced which is without authority of law. It is clearly held that DGOV circular cannot override the provisions of Valuation Rules. ...

Read More

DGOV guidelines not overrules Customs Valuation Rules

Sunland Alloys Vs C.C. (CESTAT Ahmedabad)

Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs Valuation Rules? In the present case, the appellant imported Aluminium Scrap under various Bill of Entries and the price declared in the Bill of Entry is as per the invoice of the foreign supplier. The [&hellip...

Read More

Refund can’t be rejected merely because registration number not mentioned in invoice

Adani Enterprises Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) ST No. 22 of 2010

The issue under consideration is whether it is correct to reject the refund on the basis that the registration number of appellant not mention in invoice?...

Read More

Cenvat Credit cannot be denied for Invoices prior to ISD registration

Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Demand of Rs. 39,60,634/- was confirmed on the ground that same was wrongly availed on ISD invoices issued by the appellant’s Ahmedabad and Mumbai branch for services availed prior to the date of ISD registration was granted for the said unit. ...

Read More

Dross and Skimming were nonferrous metal; Excise duty not payable

C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad)

C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad) Dross and Skimming were nonferrous metal for any such by-product or waste which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input or input service in terms [&h...

Read More

Date of filing of bill of entry is not date of import

Radhe Exim Pvt. Ltd. Vs C.C. (CESTAT Ahmedabad)

Radhe Exim Pvt. Ltd. Vs C.C. (CESTAT Ahmedabad) From the plain reading of the definition of import it is clear that when the goods enter into territorial water of India that is the stage of completion of import into India and not the date of filling of Bill of Entry, therefore, if the appellant possess […]...

Read More

Browse All Categories

CA, CS, CMA (4,940)
Company Law (6,594)
Custom Duty (7,960)
DGFT (4,332)
Excise Duty (4,390)
Fema / RBI (4,362)
Finance (4,614)
Income Tax (34,466)
SEBI (3,677)
Service Tax (3,594)

Search Posts by Date

September 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930