CESTAT Delhi

No Service Tax on deputation of employees from a group company in Japan to Appellant in India

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and (CESTAT Delhi) It is not in dispute that the issue involved in this appeal is similar to the issues involved in the appeal that came up for decision before the Division Bench of the Tribunal in M/s India Yamaha Motor Private Limited. The Division Bench […]...

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CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi)

The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ....

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Valuation – Advertisement & sales promotion expenses incurred by importer on own account, not includible

Indo Rubber and Plastic Works Vs Commissioner of Customs (CESTAT Delhi)

Indo Rubber and Plastic Works Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi has held that in absence of any condition precedent, the expenditure by the importer-appellant on advertisement and sales promotion incurred on its own account and not for discharge for any obligation of the seller (foreign exporter) under the terms of th...

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EC & SHEC balance as on 30.06.2017, which could not be transitioned to GST, is refunable: CESTAT

Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi)

Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) There is no dispute that on 01/07/2017, the cesses credit validly stood in the accounts of the assessee and very much utilizable under the existing provisions. The appellants could not carry over the same under the GST regime. Thus the appella...

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No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker

State Bank of Bikaner & Jaipur Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?...

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No ST on Reimbursement of expenses on behalf of service recipients

Awasthi Brothers Vs Principal Commissioner,Customs, Central Excise & Service Tax (CESTAT Delhi)

The issue under consideration is whether expenses received as reimbursement of expenses made on behalf of service recipients can form part of the assessable value and service tax will be applicable on it?...

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Excise Duty Recovery for Shortage of goods in Absence of Evidences not valid

N R Sponge Private Limited Vs Commissioner Customs (CESTAT Delhi)

whether the Central Excise Officers are correct in levying duty on account of discrepancies in the records of the appellant and shortages in the stock of raw-material as well as finished goods?...

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No service Tax on Down linking of Signals as same not falls under Definition of Broadcasting

Vedic Broadcasting Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether the charges paid for a service provided by Intelsat (situated outside India) to the Appellant covered under the head broadcasting service and tax in the hands of the Appellant under the reverse charge mechanism?...

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Know How’ is not IPR and not liable to service tax

Modi-Mundipharma Beauty Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi)

Grant of exclusive right to assessee by Mauritius Revlon to use the 'know how' in any plant in accordance with the processes, specifications and recipes thereof in connection with the manufacture, marketing, sale  and distribution of Revlon  Products would not fall in the definition of "intellectual property right‟ so as to make it ta...

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Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost

Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) The issue under consideration is whether the percentage of enhancement to the transaction value ordered by the Deputy Commissioner of Customs is justified in law? In the present case, the appellant M/s Lutron GL Sales & Services Pvt. Limited imports lig...

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