CESTAT Delhi

Clandestine removal based on mere third party documents is invalid

Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi)

Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi) Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party The relevant case law in the case of Bajrangbali Ingots & Steel [&he...

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If a Rule is not attracted, than the proviso thereunder does not attracted

Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi)

Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi) Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, provides for abatement in case of non production of goods (in case of factory did not pr...

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Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) Service in question i.e. renting of immovable property is very well covered in ‘means’ as well as ‘includes’ clause of the definition of the input service as given under Rule 2 (I) of Cenvat Credit Rule, 2004. This Rule allows Cenvat Credit...

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Rule 6 of Cenvat Credit Rules applicable only to Manufactured Goods

Sundaram Packaging India Pvt.Ltd Vs Commissioner of Customs, CGST & Central Excise (CESTAT Delhi)

Sundaram Packaging India Pvt.Ltd Vs Commissioner of Customs, CGST & Central Excise (CESTAT Delhi) Scope of Rule 6 is still with respect to the inputs/inputs services used in or in relation to the manufacture of exempted goods along with manufacture of non-exempted goods. Hence, irrespective, exempted goods include non-excisable goods ...

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No penalty on both organisation & office bearers for same omission

Sikar Ex-Serviceman Welfare Co-operative Society Ltd. Vs Commissioner Central Excise and Service Tax (CESTAT Delhi)

Sikar Ex-Serviceman Welfare Co-operative Society Ltd. Vs Commissioner Central Excise and Service Tax (CESTAT Delhi) The final submission of appellant is that once the penalty has been imposed upon an organisation, simultaneous imposition of penalty on the office bearers thereof, is not sustainable. We observe in view of the definition of ...

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CESTAT remanded back order of revocation of CHA licence on issue of jurisdiction

Wijeta Impex And Logistics Vs Commissioner of Customs (Appeals) (CESTAT Delhi)

Wijeta Impex And Logistics Vs Commissioner of Customs (CESTAT Delhi) The order of Commissioner (Appeals) bearing No. 191-193/2017 dated 24 May, 2019 has been assailed vide the impugned appeal. 2. I have heard Shri S. Sunil, learned Advocate appearing for the appellant and Shri Yasbir Singh, learned Authorised Representative for the Depart...

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CENVAT credit allowable to telecom companies in respect of towers

Mahanagar Telephone Nigam Limited Vs Commissioner, Central Excise & Service Tax, Large Taxpayer Unit (CESTAT Delhi)

Mahanagar Telephone Nigam Limited Vs Commissioner, Central Excise & Service Tax, Large Taxpayer Unit (CESTAT Delhi) It is a fact that out of the total amount of CENVAT credit of Rs. 4,99,32,736/- that has been disallowed claiming it to be for purchase of towers falling under Chapter 73. However, an amount of Rs. 4,90,91,607/- consiste...

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CESTAT upheld reasonable penalties imposed for mis-declaration on Importer

Aestrik Techno-Signs Vs The Commissioner of Customs (CESTAT Delhi)

Aestrik Techno-Signs Vs The Commissioner of Customs (CESTAT Delhi) The goods were imported declaring a certain value which was doubted by the officers and so the goods were opened and examined. After opening and examining and comparing the goods with the value of corresponding goods in contemporaneous imports the officer founds that the g...

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CHA’s licence can be suspended on the basis of voluntary confession

D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi)

D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi) No doubt, there is no document on record as provided by the Department, burden to prove otherwise rests upon the Department but it is settled principle of law that the appellants admission are the best proof which need no further proof. Hence, the burden need not […]...

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Rejection of Excise duty refund claim made after Limitation Period was justified

KEC International Ltd. Vs Commissioner of Central Excise & CGST (CESTA New Delhi)

KEC International Ltd. Vs Commissioner of Central Excise & CGST (CESTAT New Delhi) amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is the subject matter of refund under Section 11 B. Keeping in view the same, to my opinion Section 11B should not have been […]...

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