Assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability which could not take the character of duty, therefore, the amount should not have been retained and was refundable.
CESTAT Delhi overturns service tax demand on milk chilling, ruling it does not constitute production or processing under Business Auxiliary Service.
CESTAT Delhi has ruled that notional interest on security deposits for safe deposit locker rentals is not taxable as service value, quashing demand against Ratna Sagar.
CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.
CESTAT Delhi held that goods imported by fictious firms using fraudulently obtained IEC are liable for confiscation even if the said goods are not prohibited or restricted as per foreign trade policy. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi rules car dealer incentives from manufacturers are not taxable under Business Auxiliary Service, affirming principal-to-principal sales transactions.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
CESTAT Delhi rules extended service tax limitation not valid when demand is based solely on income tax disclosures, citing lack of suppression.
CESTAT Delhi rules chilling, pasteurizing, and packing milk constitutes ‘manufacture’ under Central Excise Tariff Act, exempting it from Business Auxiliary Service tax.
CESTAT Delhi held that recovery of ineligible Focus Market Scrips under section 28AAA of the Customs Act cannot be sustained without cancellation of the instrument by DGFT. Accordingly, order held as without jurisdiction.
