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CESTAT Delhi

Modification of ‘Product under Consideration’ to ‘Saturated Fatty Alcohol’ allowed

January 16, 2023 786 Views 0 comment Print

CESTAT Delhi with regard to anti-dumping duty on imports provided the relief of modification of the ‘product under consideration’ to ‘Saturated Fatty Alcohol with a carbon chain length of C12, C14, C16 and C18.

Commissioner (A) not empowered to issue notice u/s 73(1) of the Finance Act

January 16, 2023 2439 Views 0 comment Print

CESTAT Delhi held that Commissioner (Appeals) did not have the power to issue the notice under section 73(1) of the Finance Act. Accordingly, order passed thereon deserved to be set aside.

No limitation on refund of Transitional credit under Section 142 of CGST Act

January 16, 2023 1824 Views 0 comment Print

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance with the […]

CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order

January 13, 2023 990 Views 0 comment Print

National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in dispute that the issues that arose in all the three appeals were identical. It is true that the Department had filed one appeal only […]

Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale

January 10, 2023 705 Views 0 comment Print

CESTAT Delhi held that supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale and accordingly reverse charge not applicable on the same under ‘supply of tangible goods for use’.

Reasons should be recorded when Central Government opines non-imposition of anti-dumping duty and designated authority recommends imposition

January 9, 2023 765 Views 0 comment Print

The main grievance of the appellant, which is an Association of Indian Steel producer in India, is that despite the recommendation made by the designated authority in the final finding pursuant to the sunset review investigation that was initiated for imposition of anti-dumping duty on imports of colour coated/pre-painted flat products of alloy or non-alloy steel originated in or exported from China PR and European Union , the Central Government did not issue a notification for imposition of anti-dumping duty though three months expired from the date of publication of final finding.

After 30.06.2017 Cenvat credit arising out of legacy shall be refunded to assessee in cash

January 8, 2023 1443 Views 0 comment Print

Gabriel India Limited Vs Commissioner, Central Goods & Service Tax and Central Excise (CESTAT Delhi) w.e.f. 01.07.2017, the Government of India had introduced GST regime which has replaced earlier Cenvat Credit Rules, 2004 with transitional period of 30 days. Accordingly, after 30.07.2017, no assessee is permitted to avail credit in the cenvat credit account. As […]

Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS

January 8, 2023 1461 Views 0 comment Print

B.L. Goel & Company Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi) The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service […]

Date of service and not dispatch is to be considered for period of limitation

January 7, 2023 2646 Views 0 comment Print

CESTAT Delhi held that period of limitation should be calculated from the date when the order was served and not from the date when order was dispatched.

No service tax on sharing of revenues in any joint venture between two entities or persons

January 4, 2023 1233 Views 0 comment Print

Divya Yog Man Dir Trust Vs Commissioner of Central Excise (CESTAT Delhi) The demand under this head was made only against the appellant Divya Yog Mandir Trust on the amount received by it from M/s. Rajashri Media Pvt. Ltd. for grant of exclusive rights to all audio, visual, audio-visual and text materials of Divya Yog […]

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