In the present case, admittedly the whole of the service was provided outside India and received outside India, therefore, even in terms of the said rule, the service tax is not leviable on the Business Exhibition Service received by the appellant which was performed outside India hence not taxable in the hands of the appellant.
Ratnamani Metal And Tubes Limited Vs Commissioner of Customs (CESTAT Ahmedabad) We find that there is no dispute to the use of the subject second hand office furniture/equipment in relation to the manufacturing of goods and hence the subject goods are part of complete stainless steel tube manufacturing plant. The authorities below have nevertheless taken […]
Held that penalty under Section 112(b) of the Customs Act cannot be imposed if the assessee has not dealt with or transported goods physically in any manner.
Held that the credit which is admissible as input tax credit under the CGST Act can be availed as input tax credit. The quantum of credit which relates to the items which continued to be covered under the Central Excise Act would not be admissible as input tax credit under CGST Act.
Assessee entitled to automatic refund of Extra Duty Deposit without filing of application for refund under Section 27 of Customs Act – CESTAT
Held that the process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944 not liable to duty.
Diamond Industries (SBD) Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT find that the controversy at hand narrows down to the question whether the transaction value of the vessel is to be price mentioned in the original MOA or the reduced price indicated in the addendum. We are of the opinion that in light of the […]
issue involved in present case is that whether appellant’s goods imported and supplied as a B&D spares of Interceptor Boats to Cost Guard, Government of India is eligible for exemption Notification No. 12/2012-Cust (Sr. No. 460 or 469A).
In spite of admission on behalf of the importer, Revenue is required to satisfy requirements prescribed under Section 14 of Customs Act read with Customs Valuation Rules before any enhancement of valuation.
No dispute about illicit transaction of smuggling of old bars. So Commissioner (A) has rightly upheld absolute confiscation of gold bars.
