Original authority confirmed a higher amount on grounds which are not alleged in SCN and has thus traversed beyond SCN is not without substance
Ruchi Soya Industries Limited Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai) Ld. Counsel Shri Vishal Sundar submitted that Corporate Insolvency Resolution Process (CIRP) was initiated in respect of the appellant under the provisions of the Insolvency and Bankruptcy Code, 2016 by order of the National Company Law Tribunal, Mumbai (NCLT) dt. 08.12.2017 […]
No Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract
Kanam Latex Industries Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The facts of the case are that the appellant had imported rubber gloves in bulk. The original authority had directed them to indicate MRP on the packets of imported rubber gloves and assessed the goods to additional duty of customs in terms of Central […]
The goods imported such as main PCB, lightning protector, DC/AC cables, fuse holders are neither parts nor accessories of Integrated Fixed Wireless Telephones ( IFWT )could not be considered as accessory as these parts were not used to increase the effectiveness or convenience of IFWT. Therefore, the goods imported were neither parts nor accessories of IFWT and therefore could not avail the benefit of notification for Customs duty exemption.
Appellant is eligible for refund even though condition 2(b) of Notification No.102/2007-Cus. dated 14.09.2007 not been complied
When the tax is paid under reverse charge mechanism, appellant would be entitled to avail credit of same, which leads to a revenue neutral situation
Innasimuthu Package Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue in all these appeals being the same, they were heard together and are disposed of by this common order. 2. In these appeals, the issue relates to applicability of exemption Notification No. 4/2006-CE dated 1.3.2006.at Sl. No. 72 which deals with the […]
Service tax paid by automotive dealers was availed as Cenvat credit by appellant availment of such credit is in conformity with Cenvat Rules
Tansi Pump Unit Vs Commissioner of GST & Central Excise (CESTAT Chennai) Brief facts are that the appellants are registered as manufacturer of hand-pumps, EB line material, Benches, Desks etc. They availed small scale exemption under Notification No.8/2003-CE dt. 1.3.2003 and after crossing the exemption limit were clearing the products on payment of duty. Appellant […]
