CESTAT Delhi

No service Tax on Supply of River Sand merely for loading/Unloading of the same by Appellant

Shree Mohangarh Construction Co. Vs Commissioner of Central Excise & Service Tax (CESTAT New Delhi)

Shree Mohangarh Construction Co. Vs Commissioner of Central Excise & Service Tax (CESTAT New Delhi) The first contract is supply of river sand; it is not for loading or unloading any cargo. Needless to say that if somebody has to supply river sand it has to loaded into the truck and unloaded it at the […]...

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CESTAT quashed 2.47% CVD on continuous cast copper wire

Metrod (Malaysia) Sdn Bhd Vs Designated Authority Directorate General of Antidumping & Allied Duties (CESTAT Delhi)

Since it was not possible to sustain the CVD levied for 'other program' and if the other program was excluded from the subsidy margin determination, assessee would fall below the de minimis level. The imposition of 2.47% CVD on assessee at serial no. 8 of the notification dated January 8, 2020 was, therefore, liable to be set aside....

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12% Interest on delayed excise duty refund allowable from deposit date till its realization

J. K. Cement Works Vs Commissioner, Central Excise, Central Goods and Service Tax (CESTA Delhi)

J. K. Cement Works Vs Commissioner, Central Excise, Central Goods and Service Tax (CESTA Delhi)  Conclusion: Adjudicating Authority was directed to grant interest from the date of deposit till the date of grant of a refund at the rate of 12% per annum. Such interest on refund should be granted within a period of 60 […]...

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CESTAT explains Rule 6 of CENVAT Credit Rules related to reversal of CENVAT Credit

Honda Cars India Limited Vs Commissioner of Central Goods and Service Tax, Customs and Central Excise (CESTAT Delhi)

he appellants were not maintaining separate records of receipt, consumption of inventory of inputs and input services in terms of Rule 6(2) of CENVAT Credit Rules, 2004 and therefore, they opted to pay CENVAT Credit as determined under Rule 6(3A) of CENVAT Credit Rules, 2004 in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004....

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Regulation 10(n) of Customs Brokers Licensing Regulations not mandates physical verification

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Regulation 10(n) of Customs Brokers Licensing Regulations, 2018 requires the Customs Broker to verify the correctness of Importer/Exporter Code Number, Service Tax Identification Number, identity card of the client and functioning of the client at the declared address...

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No service tax on bundled services related to transmission & distribution of electricity

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. Vs Principal Commissioner (CESTAT Delhi)

All the services related to transmission and distribution of electricity were bundled services, as contemplated under section 66F(3) of the Finance Act, and were required to be treated as a provision of a single service of transmission and distribution of electricity, which service was exempted from payment of service tax. Thus, it was no...

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CESTAT referred matter back to Commissioner for fresh adjudication on request of Appellant

Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi)

Learned Counsel pointed out that there are 28 contracts in respect of which demand has been made. Learned Counsel stated that they have paid the service tax in respect of Serial Number 14 and 20 of the said list and these are not disputed. Learned Counsel pointed out that they are entitled to get the benefit of the mega Exemption Notifica...

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Service Tax Demand cannot be raised in category for which SCN was not issued

India Guniting Corporation Vs Commissioner of Central Tax (CESTAT Delhi)

Commissioner was not justified in confirming the demand of service tax under the category of 'works contract' for the period post June 1, 2007 even if the levy of service tax was not exempted under Notifications, since, the show cause notice that demand it service tax under the three categories namely (i) commercial or industrial construc...

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Rejection of Service Tax refund Valid if not applied online within due date

JPG Construction Pvt Ltd. Vs Commissioner of Goods & Service Tax (CESTAT Delhi)

The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act....

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Cost of material supplied free of cost not includible in value of mining services

TCL - MMPL Consortium Vs Commissioner, Central Excise Commissionerate (CESTAT Delhi)

The issue involved in this appeal is as to whether the value of items supplied free of cost by service recipient to the appellant have to be included in the value of mining services provided by the appellant....

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