CESTAT Chennai

In-house corporate guarantee not liable to service tax

Sterlite Industries India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai has held that commission received/paid for issuance of corporate guarantee to associate/subsidiary companies is not exigible to service tax under Section 65(12)(a)(ix) of Finance Act, 1994. ...

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Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)

CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy....

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Declared value cannot be revised just because it is lower than in NIDB database

Sai Exports Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai has held that the difference in the declared value and the value in the NIDB database does not constitute in itself a 'reasonable doubt' needed to reject the transaction value under Rule 12 of Customs Valuation (Determination of Value of Imported Goods), 2007. It was held that simply because the value declared by the appell...

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Cenvat credit available on product liability insurance

Wheels India Ltd. Vs Commissioner of GST & Central Tax (CESTAT Chennai)

CESTAT Chennai has allowed Cenvat credit on product liability insurance availed by the manufacturer for covering the risk of manufacturing defect arising in finished products. The Tribunal for this purpose observed that the insurance was directly connected with manufacturing activity and was also an input service used in relation to manuf...

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No Service Tax on Value of Spare parts on which Sales Tax already been paid

M/s. Novotron Broadband (P) Ltd. Vs Commissioner of GST & ST (CESTAT Chennai)

M/s. Novotron Broadband (P) Ltd. Vs Commissioner of GST & ST (CESTAT Chennai) The issue is with regard to demand of differential service tax on the value obtained is including value of the materials used in rendering Repairs and Maintenance Service. In M/s. Safety Retreading Co. (P) Ltd., (supra) the said issue has been decided, [&hel...

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ITC eligible on maintaining systems to collect fly ash generated in thermal power plant

The Ramco Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)

Ramco Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) Appellants are with the suppliers of fly ash. It is seen that appellants are installing PDFACS systems in the factories of thermal plants and contract for maintenance providing man power etc. is given to the respective suppliers. These suppliers do maintain such systems...

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Transaction value cannot be rejected merely for higher value deceleration by exporter

Shri. Haji Sumar Vs The Commissioner of Customs (CESTAT Chennai)

Shri. Haji Sumar Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai has held that the transaction value adopted by the importer cannot be rejected merely based on export declarations received from Turkish Customs, public ledger and Commodity Trade Statistics Data (Comtrade).  Shri. Haji Sumar, who is one of the partners of M/s. D...

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Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time

M/s. ECOM Gill Coffee Trading Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai has held that late fee imposed on the appellant for delay in filing of Bill of Entry was not proper, since the delay had occurred only because the original importer had failed to clear the goods....

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Cenvat credit on renting of crates for carrying goods to buyer’s premises

M/s. Lucas TVS Ltd. v. Commissioner of GST & Central Excise (CESTAT Chennai)

M/S. Lucas TVS Ltd. v. Commissioner of GST & Central Excise (CESTAT Chennai) Observing that as per definition of ‘input services’ the restriction to avail credit up to the place of removal was applicable only for outward transportation of goods, CESTAT Chennai has allowed Cenvat credit of tax paid on renting of crates used in [&he...

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Refund of excess amount paid by mistake as pre-deposit

M/s. UR Options Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

CESTAT Chennai has allowed refund of excess amount paid by mistake as pre-deposit by the assessee. It observed that when the legislature made it clear what is to be collected as pre-deposit, in the absence of any finding about non-satisfaction of conditions as to pre-deposit, the department cannot retain such excess amount remitted by mis...

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