2 CESTAT Delhi

CESTAT Delhi

Treating Advance Amount as Security Deposit – Invocation of extended period of limitation valid

Applied Solar Technologies (India) Pvt. Ltd. Vs Commissioner, Central Goods & Service Tax (Audit-II) (CESTAT Delhi)

There is no error in the finding recorded by the Commissioner in this regard, as indeed the appellant did try to evade payment of service tax by treating the amount as a security deposit when in fact it was clearly an advance, which fact was very specifically mentioned in the Agreement. The intention to evade payment of service tax by sup...

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Verizon India eligible for refund of Cenvat on Services to Verizon USA rendered as principal service provider

Verizon India Pvt. Limited Vs Commissioner of Service Tax (CESTAT Delhi)

Verizon India Pvt. Limited Vs Commissioner of Service Tax (CESTAT Delhi) The case of Revenue is that the location of service provider/appellant is in India and further in terms of Rule 9 of POPS, the service provided, being intermediary services, the location of the service provider under Rule 9 of POPS, shall be the place […]...

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Trading of SIM Cards & Recharge Coupons not amounts to providing BAS

J.K. Enterprises Vs Principal Commissioner (CESTAT Delhi)

CESTAT held that buying and selling of SIM cards and recharge coupons does not amount to providing business auxiliary service (BAS)...

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No custom duty recovery on import of aircrafts in absence of findings by Competent Authority

Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi )

Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Confiscation and customs duty recovery order against Chimes Aviation Private Limited for use of aircrafts for purposes other than training was quashed as  the customs authorities should have proceeded to recover the duty on the basis of the undertaking ...

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Mere wrong classification doesn’t amount to mis-declaration/ mis-statement

Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that wrong classification of goods or claiming of ineligible exemption notification doesn’t amount to mis-declaration or mis-statement....

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Goods released as department failed to prove the smuggled nature of goods

Dharmesh B. Bhavsar Vs Principal Commissioner (CESTAT Delhi)

CESTAT Delhi held that appellant produced all the evidence and documents contending that mobile phones were purchased from open market in Delhi. However, customs department failed to satisfy the onus that the said mobile phones were smuggled in nature. Accordingly, goods released....

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Interest not payable In absence of condition precedent in Section 11AA of Central Excise Act, 1944

AFT Tobacco Pvt. Ltd Vs Commissioner (CESTAT Delhi)

CESTAT held that interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A of Central Excise Act, 1944....

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Duty demand on test production is unsustainable in law

Tribhuvan Metal Industries Vs Commissioner of Central Excise (CESTAT Delhi)

CESTAT Delhi held that the appellant had done only test production and hence duty demand on the same is unsustainable in law....

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Goods liable for confiscation can be released on payment of redemption fine

Classic Interiors Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that after adjudication if the goods are held liable for confiscation, they may be released on payment of redemption fine....

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Re-import of rejected goods treatable as free import as identity and genuineness of export established

Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy....

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