CESTAT Delhi held that declared price is price for delivery at the time and place of importation unless contrary proved by department. Since onus not discharged, the declared price remains unimpeached.
CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.
CESTAT Delhi quashes orders passed after one year of SCN issuance in Kopertek Metals Pvt Ltd vs CGST Commissioner, emphasizing statutory adjudication timelines.
CESTAT exempts Nokia India from service tax on sponsoring Kolkata Knight Riders in IPL, ruling that IPL qualifies as a sports event under tax laws.
A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services.
Goods imported under the 2 BEs were seized and were later provisionally released on execution of bond with bank guarantee. Statement of Managing Director (MD) of assessee was recorded on 17.09.2020.
Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement
CESTAT Delhi permits Micromax to raise an alternative classification of LCD/LED panels under CTI 9013 80 10, challenging the Customs duty exemption denial by authorities.
CESTAT Delhi held that initiation of proceedings against customs broker for violation of regulation 11(d) and 11(n) of CBLR, 2013 not justified as CHA not required to enquire and verify the genuineness of IE code given to it by a client for each import/export transaction.
CESTAT Delhi rules that Revenue cannot appeal against a Commissioner’s order under Customs Brokers Licensing Regulations, affirming Delhi High Court’s precedent.
