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CESTAT Delhi

Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified

May 16, 2023 465 Views 0 comment Print

CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse.

Immunity by Settlement Commission to main noticee is also available to co-noticees

May 16, 2023 621 Views 0 comment Print

CESTAT Delhi held that immunity granted by the Settlement Commission to the main noticee is also available to the co-noticees. Accordingly, the impugned order is bad in law.

Classification of goods manufactured out of carbon fibres with wooden handle

May 11, 2023 312 Views 0 comment Print

Appellant imported Paddle of canoes. Goods are manufactured out of carbon fibres with wooden handle. Appellant sought to classify goods under heading 95062900

Service tax not payable on assisting registration of vehicles with RTO

May 10, 2023 1194 Views 0 comment Print

CESTAT Delhi held that assisting the registration of the vehicles with the Regional Transport Office (RTO) tax cannot be considered a declared service under section 66E(e) of the Finance Act, 1994. Accordingly, demand of the service tax set aside.

Customs: Re-valuation of goods without rejection of transaction value is invalid

May 10, 2023 1083 Views 0 comment Print

CESTAT Delhi held that re-valuation of goods without first rejecting the transaction value of the goods is not in accordance with law. Show cause notice without proposal of rejection of transaction value or demanding differential duty is both speculative and presumptive.

Profit on ocean freight charges not leviable to service tax

May 9, 2023 3258 Views 0 comment Print

CESTAT Delhi held that profit on ocean freight charges cannot be termed as consideration for service and hence service tax is not leviable on the same.

Authority duty bound to refund excess duty paid because of an error in EDI system

May 9, 2023 585 Views 0 comment Print

CESTAT Delhi held that authority is not permitted to retain the excess amount paid by the appellant because of an error in EDI system. Authority is duty bound to refund such amount.

Rule 5 of Cenvat Credit Rules cannot be invoked to sanction refund of unutilized Cenvat credit

May 8, 2023 1326 Views 0 comment Print

Adjudicating Authority has not committed any error while holding that Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized Cenvat credit lying with the appellant much prior to April, 2017 that too in cash as per Section 140 of CGST Act, 2017.

Blasting services classifiable under works contract services

May 6, 2023 1068 Views 0 comment Print

Commissioner Central Excise & Central GST Vs Navdeep Traders (CESTAT Delhi) Issue- whether the activity of the respondent is a works contract service and thus the value of the blasting material/explosives is to be excluded from the amount received by the assessee for blasting at customers site for excavation of sand stone. The respondent – […]

Transaction value rightly rejected due to mis-declared quantity & grade of guar gum

May 5, 2023 723 Views 0 comment Print

CESTAT Delhi held that rejection of transaction value and determining the value based on the contemporaneous value available in National Import Database (NIDB) correct as quantity of goods is much larger than what was declared; buyer and seller are related parties and grade of guar gum is mis-declared.

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