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 […]
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 follow the statutory provision strictly […]
Reliance Industries Ltd. Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Appellant blended 5% ethanol with 95% motor spirit to form EBMS – such blending doesn’t amount to manufacture – final duty payable on EBMS. Facts- The appellant is engaged in the manufacture of Motor spirit. The motor spirit is blended with Ethanol for the purpose of […]
In present facts of the case, while dismissing Revenue Appeals it was held by the Hon’ble Tribunal that it is impossible to maintain separate account in respect of Input and input services received and used in the manufacture of LPG, as there is no intention to use the particular input and input services in a particular quantity used for manufacture of LPG. Further, it was also held that CENVAT Credit is also admissible in respect of the amount of inputs contained in any of the waste, refuse or by-product.
Meera Pipes Pvt Ltd Vs C.C.E. (CESTAT Ahmedabad) Conclusion: In present facts of the case, it was observed that cross examination of witness is mandatory in terms of Section 9D of the Central Excise Act, 1944. Also, it was observed that private notebook relied on without recording statements and its authors there was no legally […]
Base oil SN50 could not be classifiable as High-Speed Diesel (HSD) in absence of any conclusive evidence to hold that the imported product was only HSD and it could be used as Automotive Fuel, the imported base oil in question could not be reclassified as HSD.
P K Exim Vs C.C. -Mundra (CESTAT Ahmedabad) It is settled law that, irrespective of whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain. Further In view of the settled legal position the test […]
Gujarat Alkalies And Chemicals Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) There was an interpretation that whether the portion of contribution recovered from the employee, the Cenvat credit there on can be allowed or not and the said issue has been settled by Hon’ble Bombay High Court. It is a settled law that when there […]
Sunrise Containers Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the legal case was filed by the Distiller’s Association of Maharashtra which consists of many member manufacturers. Therefore, the beneficiary of the outcome is not only the appellant but all the members which means that the service was availed by all […]
Monarch Research & Brokerage P Ltd Vs C.S.T.-Service Tax – Ahmedabad (CESTAT Ahmedabad) The issue involved in this case is whether NSE/BSE transaction charges and SEBI turnover fees paid by the stock brokers to the concerned agencies and recovered from their client is liable to service tax under the category of stock broker service. On […]
