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CESTAT Delhi

Date of judgement is relevant date where duty becomes refundable as a consequence of judgement

July 17, 2023 573 Views 0 comment Print

CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.

Wrongful Cenvat Credit on Ineligible Service: CESTAT Directs Reexamination

July 16, 2023 303 Views 0 comment Print

CESTAT Delhi has remanded a case involving National Engineering Industries Ltd. back for reconsideration. The dispute concerns the wrongful availment of Cenvat credit on ineligible services.

CENVAT of service tax paid on rail freight available based on certified copy of railway receipts

July 15, 2023 387 Views 0 comment Print

CESTAT Delhi held that the appellant can duly avail the credit of service tax paid on rail freight on the strength of the certified copy of railway receipts read with Monthly Consolidated Certificates and STTG certificate issued by the Western Central railway.

Wireline logging, perforation and mechanical job service is classifiable under mining service

July 13, 2023 471 Views 0 comment Print

CESTAT Delhi held that service of wireline logging, perforation and other mechanical job is covered under mining service only with effect from 01.06.2007. Accordingly, such services cannot be classified under ‘technical testing and analysis’ and taxed prior to 01.06.2007.

CENVAT for insurance premium paid towards group insurance of employees duly available

July 13, 2023 696 Views 0 comment Print

CESTAT Delhi held that the Cenvat credit for the insurance premium paid in respect of the group insurance/insurance of employees including retired employees/mediclaim is duly available as the same is having nexus to the business of the assessee.

Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT

July 12, 2023 1113 Views 0 comment Print

In present facts of the case, the Hon’ble Tribunal held that where a principal manufacturer did not file the requisite undertaking to the jurisdictional authority in terms of Notification No. 214/86, then the job worker was liable to pay the duty on the goods manufactured.

Change of description doesn’t amount to misdeclaration in absence of evidence

July 12, 2023 894 Views 0 comment Print

CESTAT Delhi held that change of name from “safranal” to K-100 does not amount to be an act of mis-declaration as there is no evidence of evasion of customs duty.

Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively

July 11, 2023 381 Views 0 comment Print

CESTAT Delhi held that the Ranger (non-electric) Vehicles deserve to be classified under CTH 8704 and Ranger (electric) and Brutus Vehicles deserve to be classified under CTH 8709.

Filing of an appeal against order whose correctness was decided by High Court is untenable

July 10, 2023 654 Views 0 comment Print

CESTAT Delhi held that order passed by Commissioner (A) is without jurisdiction as the appeal is filed by the department before the Commissioner (A) against an order the correctness of which stood decided against the department by the Delhi High Court.

Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax

July 9, 2023 2781 Views 0 comment Print

CESTAT Delhi held that extended period of limitation cannot be invoked in absence of suppression of facts with an intent to evade payment of service tax. Here, it was merely suppression of facts but intent to evade payment of service tax was absent.

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