CESTAT Delhi

Adopting cost inflation index of Income Tax for Excise valuation not valid

Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi)

Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi) CESTAT Delhi held that there was no legal basis for adopting cost inflation index of Income Tax dept for determination of assessable value under Section 4 of CE Act read with the CE Valuation Rules, 2000, for valuation of captively consumed goods. The Tribunal also […]...

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Denial of cross examination of Directors not violative of principles of natural justice in all cases

Silicone Concepts International Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

Delhi High Court has held that statement of directors of company who were co-noticees cannot be in every case need to be cross examined under Section 9D of the Central Excise Act, 1944 or Section 138 of Customs Act, 1962. It was held that statement of directors cannot be called as statement simplicitor but a statement as that of the compa...

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Classification of goods – Similarity of contents when not a criterion

Jaiswal Import Cargo Services Limited Vs Commissioner of Customs (CESTAT Delhi)

Jaiswal Import Cargo Services Limited Vs Commissioner of Customs  (CESTAT Delhi) CESTAT New Delhi has observed that assorted birthday candles with Chlorate, Potassium, Aluminium, etc., (material for fireworks) only in material contents of the central wig, are not classifiable as fireworks. The Tribunal for this purpose, relied upon Rule ...

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Two services billes seprately cannot be merged merely for levy of Service Tax

Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi)

Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi) It is held that if the two services are billed separately then there is no question of including them together for computation of taxable value for payment of service tax. It can be seen from the above reproduced clarification given by the Board that in 2002 […]...

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No Service Tax on ‘Allowed Loss and Consumption’ of LNG during regasification

Petronet LNG Limited Vs PCST (CESTAT Delhi)

Petronet LNG Limited Vs Principal Commissioner of Service Tax (CESTAT Delhi) The Appellant regasifies Liquefied Natural Gas owned by customers in terms of Agreements which also contain a clause relating to “allowed loss and consumption” under which a certain percentage of LNG made available to the Appellant by the customers is underst...

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Ship demurrage charges not includible in assessable value

M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi)

M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi) Following the decision of the High Court of Orissa in the case of Tata Steel v. Union of India & Ors. [W.P. (C) No. 7917 of 2009],wherein the Explanation to Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, [&helli...

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No service tax on surrender charges deducted from ULIP fund

Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi)

Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi) CESTAT Delhi has held that service tax was not payable on surrender charges deducted from the fund value of policy holder on pre-mature withdrawal, as it was not for asset management but a penalty. The Tribunal, considering clarification by CB...

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Sale of domain name is Sale of goods, Service tax not payable

M/s Spectranet Limited Vs Commissioner of Service Tax (CESTAT Delhi)

So far the demand for sale of domain name is concerned, the issue stands decided in favour of the appellant in the case of Tata Sons Limited (supra) wherein it has been held that transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods. Domain name are akin to trade mark, making them...

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Sub-contractor liable to pay service tax even though on entire consideration service tax is paid by main contractor

Commissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi )

A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract...

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Service Tax Payable on Sale / Registration of post /pre paid SIM

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi)

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi) The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns […]...

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