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CESTAT Delhi

Builder entitled to service tax credit/refund on cancellation of bookings

March 8, 2023 1557 Views 0 comment Print

Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Situation which arises in this particular type of business of developing real estate, the CBIC have considered and have clarified that the developer/builder is entitled to service tax credit on cancellation of bookings, wherein the builder have refunded the amount of booking […]

Manual plastic scrap segregation from rest of scrap not amounts to manufacture or production

March 6, 2023 930 Views 0 comment Print

CESTAT Delhi held that mere manual segregation of plastic scrap from the rest of the scrap is neither manufacturing nor producing the plastic scrap and hence no central excise duty is chargeable on removal of the same.

Assistant Commissioner is necessarily required to implement decision of Tribunal

March 6, 2023 1380 Views 0 comment Print

CESTAT Delhi held that to maintain judicial discipline, the Assistant Commissioner had necessarily to implement the decision of the Tribunal. Denial of refund pursuant thereto is unjustifiable.

SAD exemption under notification no. 21/2012-Cus not available on import of parts of articles of jewellery

March 6, 2023 804 Views 0 comment Print

CESTAT Delhi held that exemption from special additional duty (SAD) of customs under the Notification No. 21/2012-CUS dated 17.03.2012 is not available on import of parts of articles of jewellery.

Penalty u/s 25 of CER 2002 not imposable on mere statements without supportive evidences

March 6, 2023 612 Views 0 comment Print

CESTAT Delhi held that imposition of penalty under rule 25 of CER 2002 merely on the basis of statements without supporting evidences is untenable in law.

Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods

March 6, 2023 1446 Views 0 comment Print

CESTAT Delhi held that towers, shelter and parts thereof are ‘capital goods’ accordingly entitled to avail Cenvat Credit under Capital Goods.

Buyer of goods not obliged to investigate manufacturing process of supplier

March 3, 2023 624 Views 0 comment Print

CESTAT Delhi held that CCR, or the Central Excise Rules or the Act places an obligation on the buyer of the goods to investigate that whether the process undertaken by the supplier amounts to manufacture or not and determine the duty thereon.

Anti-dumping duty not payable on import of Aluminium Alloy Coils

March 1, 2023 2217 Views 0 comment Print

CESTAT Delhi held that as the goods is question are Aluminium Alloy Coils are exempted from the Anti-Dumping Duty as per clause (vii) of notification no. 23/2017-Cus (ADD) dated 16.05.2017

Service of collection of toll fee on behalf of NHAI not covered under service tax

February 28, 2023 2772 Views 0 comment Print

CESTAT Delhi held that service of collection of Toll (user) fee on behalf of National Highway Authority of India (NHAI) not covered under service tax for the period prior to introduction of negative list regime.

One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004

February 27, 2023 654 Views 0 comment Print

CESTAT Delhi held that one to one co-relation is not required for taking Cenvat credit under Rule 3 of CCR. Once credit have been rightly taken, there is no restriction in use of such credit for payment of either central excise duty or service tax or any other specified tax liability.

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