CESTAT Delhi held that penalty for non-payment of service tax not leviable when the assessee has proved reasonable cause for their bona fide belief of non-payment.
CESTAT Delhi uphold the order of revocation of registration of the authorized courier and forfeiture of security on account of actively violated the provisions of the act and rules by knowingly filing the bills of entry in the name of wrong consignee and also be mis-declaring the nature of the goods.
CESTAT Delhi held that provisions of rule 3(5A) of the Cenvat Credit Rules are not attracted when there is no removal of capital assets/ power plant. Hence Cenvat Credit not leviable.
Appellant has deliberately and intentionally has not provided any such information which was false or incorrect. As such, in my opinion that penalty under section 114AA of the Customs Act, 1962 has wrongly been imposed upon him.
CESTAT Delhi held that mere possession of foreign marking on gold without any corroborative evidence doesn’t lead to the conclusion that it is smuggled gold.
Universal Industries Vs Commissioner, CGST (CESTAT Delhi) Appellant, inter alia urges that appellant have paid custom duty on CIF value which includes ocean freight element. Thus, there can be no demand of service tax on the purchase price of goods, even under Reverse Charge Mechanism. Accordingly, he prays for allowing the appeal with consequential benefits. […]
It is settled position of law that the time limit applicable for demand of customs duty under section 28 ibid is also applicable to recovery of amount under section 28B.
CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004
CESTAT Delhi held that proviso to Rule 3(4) of Cenvat Credit Rules specifically debars the payment of Clean Energy Cess by use of cenvat credit taken under Rule 3(1) of Cenvat Credit Rules. Accordingly, intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess.
CESTAT Delhi held that if applicant does not claim benefit under a particular notification at initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage.
