IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the dispute relates to demand of duty on the semi-finished goods/ work in process goods during the debonding of EOU. We find that as per the details submitted by the appellant which is not in dispute, the semi-finished goods/ work in process was […]
M R Patel & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT find that the present case involved mix question of law and facts. The learned Commissioner (Appeals) decided the matter relying on the Tribunal’s decision in the case of Coal Handlers (supra) wherein it was held that the identical services are classifiable under clearing […]
Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that the issue involved is of levy of NCCD in respect of Partially Oriented Yarn falling under Chapter 5402 consumed actively for the manufacture of Polyester Texturized Yarn. On the said issue, there are number of judgments as cited by the […]
Adjudicating authority was supposed to give the details of methodology in stock taking and also allowed the cross-examination of panchas
Samir Transport Company Vs C.C.E & S.T. (CESTAT Ahmedabad) In the present case the penalty was imposed on the appellants under Rule 26 (2) of Central Excise Rules, 2002. In connection with fraudulent passing of cenvat credit on the invoices issued by M/s Accord Industries Limited to M/s Archon Engicon Limited. The fact is not […]
It is very clear that the department has disposed of /sold the goods on the understanding that the first order of the adjudicating authority is the final order. At the same time the department was well aware about the pendency of the appeals before this Tribunal. Therefore the action of the department is clearly in gross violation of principles of natural justice, hence the same cannot be allowed to sustain.
In the present case the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department, therefore there is nothing in the bills of entry to challenge.
Reliance Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabed) The limited issue to be decided in the present case is that when the appellant were granted the refund of excess reversal of cenvat credit whether they are entitled for the interest for the delayed sanction of refund in terms of Section 11 BB. I find […]
Gujarat Metal Cast Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that if the sale of goods is on FOR, freight is included in assessable value on which excise duty was paid and the freight was not separately charged to the customer of the goods, the assessee is entitled for the Cenvat Credit. […]
CESTAT Ahmedabad held that the activities of renting of immovable property and supply of tangible goods cannot be classified under infrastructural support service and since the said services were taxable after the relevant period. Demand of service tax not sustainable for earlier period.
