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CESTAT Delhi

Demand not sustained as difference between value of goods shown in ER-1 and balance sheet explained

June 10, 2023 558 Views 0 comment Print

CESTAT Delhi held that demand unsustainable as difference between value of goods shown in ER-1 returns and balance sheet duly explained with sufficient evidence.

Short Service tax paid can be adjusted with excess tax paid in subsequent months/quarters

June 9, 2023 1023 Views 0 comment Print

CESTAT ruled that appellant is entitled to offset underpaid service tax against excess tax paid in subsequent months/quarters, in accordance with Rule 6 (4A) of Service Tax Rules, 1994.

Demand without identifying common inputs used for taxable & exempted service is unsustainable

June 7, 2023 516 Views 0 comment Print

CESTAT Delhi held that confirmation of demand without identifying the common inputs used for both taxable as well as exempted services is unsustainable and liable to be quashed.

Demanding duty drawback unsustained as payment for goods exported duly received

June 6, 2023 1203 Views 0 comment Print

CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of goods or return of any remittance.

Extended period invocable only if there is suppression of facts with intent to evade tax

June 2, 2023 4911 Views 0 comment Print

CESTAT Delhi held that the extended period of limitation could have been invoked only if there was suppression of facts with intent to evade payment of service tax.

Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable

June 1, 2023 1941 Views 0 comment Print

CESTAT Delhi held that denial of CENVAT Credit due to procedural irregularities/ lapses is unsustainable in law. Substantive benefit cannot be denied due to procedural irregularities/ lapses.

Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty

June 1, 2023 504 Views 0 comment Print

CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods.

Job-worker liable to discharge duty in absence of undertaking under notification no. 83/94-CE

May 30, 2023 810 Views 0 comment Print

CESTAT Delhi held that unless there is an undertaking by the principal manufacturer that they would discharge the duty liability (notification no. 83/94-CE), the job worker is liable to discharge duty on the clearances from the premises of job worker.

EPFO not liable to pay service tax on statutory activities performed in terms of EPM & MP Act, 1952

May 29, 2023 654 Views 0 comment Print

CESTAT Delhi held that Employees Provident Fund Organization (EPFO) is not liable to pay service tax on their statutory activities performed in terms of ‘The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952’ (EPM & MP Act, 1952).

Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration

May 25, 2023 1005 Views 0 comment Print

Delve into the CESTAT Delhi ruling in Shri Satyender Singh Vs Commissioner of Customs case, analyzing penalties imposed without evidence of mens rea for mis-declaration in consignments.

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