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CESTAT Delhi

Rejection of transaction value without evidence of over-valuation of export goods unjustified: CESTAT Delhi

September 14, 2024 255 Views 0 comment Print

CESTAT Delhi held that in absence of evidence of over-valuation of export goods, the transaction value was wrongly rejected under Rule 8 of the Customs Valuation Rules. Thus, value declared in shipping bills accepted.

Mediclaim Processing Charges Exempt from Service Tax: CESTAT Ruling

September 14, 2024 777 Views 0 comment Print

CESTAT Delhi rules Mediclaim processing charges as part of healthcare services, exempting them from service tax in Life Care Hospital Ltd. vs CGST Commissioner case.

It is not justified to impose redemption fine equal to value of goods: CESTAT Delhi

August 28, 2024 219 Views 0 comment Print

CESTAT Delhi held that the amount of redemption fine imposed by the Commissioner in the impugned order is equal to the value of the goods itself, the same is harsh, accordingly, concluded that the amount of redemption fine must be reduced.

No Service Tax on Forfeited Amount for Order Cancellation: CESTAT Delhi

August 19, 2024 123 Views 0 comment Print

Pankaj Ispat Ltd Vs Commissioner of Central Excise (CESTAT Delhi) Forfeited amount for Order Cancellation was not consideration for any service, and therefore not subject to service tax

Contract involving supply of goods & service not taxable under Erection, Commissioning & Installation Services

August 18, 2024 318 Views 0 comment Print

In Topaz Service Corporation Vs Commissioner of CGST (CESTAT Delhi), it was ruled that Erection, Commissioning and Installation Services should only tax pure service contracts, excluding composite contracts with goods.

Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

August 16, 2024 108 Views 0 comment Print

CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held to have been a service provider while receiving “call option fee”.

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

August 16, 2024 180 Views 0 comment Print

CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the illegal export and also failed to comply with the provisions of CBLR, 2018.

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

August 9, 2024 147 Views 0 comment Print

CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Rule 18 of the Central Excise Rules, 2002 instead of Rules 5 of Cenvat Credit Rules, 2004.

Electronic Control Units for Electronic Power Steering classifiable under CTI 8708 94 00: CESTAT Delhi

August 7, 2024 195 Views 0 comment Print

CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00.

CESTAT Delhi Ruling on Service Tax Exemption for United Nations & Related Agencies

August 1, 2024 153 Views 0 comment Print

Hon’ble CESTAT, New Delhi rules that services to UN bodies like UNDP, UNICEF, UN Women, and more are exempt from service tax under Notifications 16/2002-ST and 25/2012-ST.

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