CESTAT Delhi held that pipes, used in manufacture- production of oil needs repair- replacement, are capital goods. Hence, no excise duty can be charged on the scrap of the pipes produced- generated during the repair or maintenance of the pipes.
JMK Energy Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that simply because there are four other alternative means through which Portable Solar Home Electric Light – HANS 300 and HANS 150 can be charged, it doesn’t mean that they are not solar power based devices. Facts- M/s JMK Energy, New Delhi filed this […]
CESTAT Delhi held that imported goods are liable to confiscation under section 111 of the Customs Act as restricted goods are imported in violation of the provisions of ITC(HS) Import Policy and the goods were not correctly valued.
HC Held that, no Service Tax can be levied on the activity of take-away of food items as it would amount to sale of goods wherein, element of service such as dining facility, washing area and clearing of the tables are not involved.
CESTAT Delhi held that interest free advances received by the foreign exporter not includible in the value of goods supplied to India when advances are for expansion of production facility and future production activity.
CESTAT Delhi held that additional incentive received by the dealer for meeting certain targets is in the form of trade discount and is not a payment for any service. Accordingly, service tax not leviable on the same.
CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations.
CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold.
CESTAT Delhi held that the Deputy Commissioner is not empowered to issue an assessment order under Section 17(5) of the Customs Act, 1962, after the goods have already been cleared for home consumption.
On the plain reading of Rule 11 (3) (i) (ii), it is clear that as per sub-clause (2), the credit shall be lapsed only if the exemption under the Notification is absolute that means in case of conditional Notification the provision of lapsing of credit will not apply.
