CESTAT Chennai

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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No redemption fine when confiscation remains unchallenged

M/s. O.M.S. Sivajothi Mills Vs Commissioner of Customs (CESTAT Chennai)

M/s. O.M.S. Sivajothi Mills Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai has held that redemption fine under Section 125 of the Customs Act, 1962 is an option in lieu of confiscation and hence, both (confiscation and redemption fine) cannot run simultaneously. It observed that when the order on confiscation remained unchalle...

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Cenvat credit admissible on legal consultancy services: CESTAT

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.)  CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held that “6. As regards Consultancy Servic...

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CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in the SCN. It […]...

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No service tax on amount received from BCCI towards prize money

CCE & ST Vs L. Balaji (CESTAT Chennai)

CCE & ST Vs L. Balaji (CESTAT Chennai) Conclusion: Cricket players were not liable to pay service tax on the amount received from the franchise as the money was not given by the franchise, rather it was the money received from BCCI directly for winning and not towards any services. Held: Revenue proceeded against the […]...

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Service Tax on commission received by distributors from DTH Operators

M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai)

M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai) Once the service tax has been paid on the M.R.P no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held […]...

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ITC available for tax paid on insurance policies taken under statutory mandate

M/s. Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)  The issue is as to whether the appellants are eligible for the credit availed on insurance services. The definition of input service with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for person...

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