CESTAT Delhi held that interest @6% per annum is payable u/s 35FF of the Excise Act in case the amount of pre-deposit is not refunded within three months of the date of communication of the order of the Tribunal.
CESTAT Delhi held that appellant is not involved in the arrangement/ facilitation of the supply of service and hence the appellant is not intermediary. The service provided by the appellant qualify for export and accordingly refund admissible under rule 5 of the Cenvat Credit Rules, 2004
CESTAT Delhi held that as the appellant bonafidely, in view of their claim of Area based exemption, didn’t collected central excise duty, they are entitled to benefit of recalculation of demand on cum-duty basis as per explanation to section 4(1)(b) of Central Excise Act.
CESTAT Delhi held that the intermediary does not include the person who supplies such goods or services or both on his own account. Thus, the person supplying the main supply on principal to principal basis cannot come within the ambit of “intermediary”.
CESTAT Delhi held that as the goods are not being notified under section 123 of the Act, it is onus on the revenue to establish the smuggled nature of the goods. In absence of any evidence, allegation of smuggled nature unsustainable.
Jaisawal Neco Industries Ltd Vs Principal Commissioner of Central Tax & Central Excise (CESTAT Delhi) The issue involved in this appeal is whether the provisions of Rule 3(5)(B) of CCR, 2004 are attracted in case of making a general provision in the books of account for slow moving/non moving inventory, without reducing the value of […]
CESTAT Delhi held that Customs broker is not required obtain any Recommendation or a certificate from any officer that the exporter is bonafide. Accordingly, order alleging violation of regulation 10(n) of CBLR unsustainable.
CESTAT Delhi held that penalty under section 114AA of the Customs Act is leviable as the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs
CESTAT Delhi held that services by way of carrying out any process amounting to manufacture or production of goods, falls under the negative list and is exempted from the levy of service tax.
CESTAT Delhi held that freight charges are not includible in the transaction value when the sales take place at the factory gate. Here, appellants are mentioning the freight charges as separately in the invoices and there is nothing in the invoices or any other documents which shows that sales are on FOR destination basis
