Yashraj Containeurs Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Revenue sought to include the TCS collected by the appellant from the buyer of scrap in the assessable value for charging Excise Duty. The said TCS is collected and deposited to the income tax department in terms of Section 206C of Income Tax Act, 1961. From […]
Astral Limited Vs C.C. (CESTAT Ahmedabad) In the present case as given above the product imported by the appellant consisted of pre-dominantly of Butadiene which is an olefin therefore, in terms of Chapter note 4 to chapter 39 the product is correctly classifiable under CTH 390290000. The Adjudicating Authority and the Commissioner (Appeals) have not […]
Bayer Vapi Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the sanctioning authority appropriated the demand of Rs.4,50,572/-from the sanctioned rebate claim, the said appropriated amount is towards penalty and interest in a demand case whereas, the appellant had deposited the entire duty amount. When the appropriation was done against the demand […]
CESTAT set aside the Ex-parte order passed by the Revenue Department confirming the demand of Service tax along with interest and penalty on the cleaning services in respect of non-commercial building or premises.
Bombay Market Art Silk Co Op (Shops & Warehouse) Society Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that construction and works contract if used for repair and renovation of existing factory, the same falls under inclusion clause of definition of Input Service, accordingly, the Cenvat credit is admissible. FULL TEXT OF THE CESTAT […]
Appellant have sold /disposed of the cylinder without scrapping it which is mandatory as per the Gas Cylinder Rules, 2004. For contravention of provisions, the appellant was rightly imposed penalty under section 112(a) of Customs Act, 1962.
CESTAT Ahmedabad ruling: Even without provisional assessment, if duty was overpaid, a refund claim within a year is admissible. Case analysis and judgments.
Every industry under statutory norms required to take group Medi-claim Insurance, Group personal accident insurance, insurance, motor car/vehicle insurance etc. from the insurance companies for which the payment of premium is paid by the assessee and the same is accounted in their books of accounts as expenditure.
There is no difference between the Association and its Members. Accordingly, service provided by Shree Rang Services to M/s. Valia Industries Association is deemed to have been provided to its members.
Successful appeal by Sanjay Castings against excise duty demand. CESTAT Ahmedabad rules in favor, rejecting allegations on old molds, coal credit denial.
