The issue that arises for consideration is that whether the appellants are eligible to avail Cenvat credit on the service tax of commissions paid to commission agents in regard to sales promotion of their products. At the time of hearing, the learned counsel Shri M.N. Bharathi submitted that the department has denied the credit alleging that it is post manufacturing activity.
Explore the CESTAT Chennai order in MRF Ltd. vs Commissioner of GST & CE. Understand the eligibility of cenvat credit on service tax paid for outward transportation of goods.
Explore the case of Hari Babu vs Commissioner of Customs (CESTAT Chennai). Section 128 of Customs Act, 1962, time-bar appeal, analysis, and remand order detailed.
Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting […]
Commissioner of Customs Vs Kamdar Global Solutions Pvt. Ltd. (CESTAT Chennai) It is noted that the goods were specifically imported for meeting the requirements during the pandemic. Drones were intended to be used for monitoring the public as to whether there is violation of the restrictions for travel and gathering of people. It is also […]
AGFA Healthcare Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) On perusal of the documents, it is seen that there is no dispute that the appellant has paid excess duty of Rs.29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground […]
ld. Counsel for appellant has also raised an argument that the demand under MRSA cannot sustain for the period prior to 16.5.2008 when the transactions of the very same nature have been subjected to service tax under Information Technology Software Services after such services became taxable. It is to be stated that ITSS is not a category carved out of MRSA.
Setwin Shipping Agency Vs Commissioner of Customs (CESTAT Chennai) Looking into the circumstances of the case where the custom Broker prima facie has some documents; the person who handed over the documents to the Broker is available; it is not alleged that the exporters were fictitious and the fraudulent persons used the high security IDs […]
Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) The CESTAT Chennai has held that the declared prices cannot be reviewed without any evidence to the effect that the relation between the appellant and the foreign supplier has influenced the declared price or to the effect that there was a flow back of money […]
Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai) At paragraph 41 of the Show Cause Notice, it is inter alia recorded that M/s. Ford India Pvt. Ltd. have been constantly mis-declaring the description; that they have not only mis-declared but also misled the Customs; that the invoice descriptions themselves do not correctly represent […]
