CESTAT Delhi

Release Seized Gold on Concessional Duty payment: CESTAT

Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi)

Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi) Appellant had brought a small quantity of 233.00 gms. of gold in the shape of 20 disc (about 11.66 gm. per disc) for personal use. Further, I find that there is no commercial quantity either of gold or cigarettes. Further I find that the […]...

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IGST Exemption available on re-import of repaired parts or aircraft

Interglobe Aviation LTD. Vs Commissioner of Customs (CESTAT Delhi)

Assessee was justified in claiming exemption of integrated tax under the General Exemption Notification No. 45/2017 dated June 30, 20173, as amended by Corrigendum Notification dated July 22, 2017 on re-import of repaired parts/ aircrafts into India during the period from August, 2017 to March, 2019...

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CENVAT credit on reinsurance services for insuring business risks allowable

Oriental Insurance Company Ltd. Vs Commissioner LTU (CESTAT Delhi)

In the instant case, the reinsurance services availed by the Appellant are for insuring its business risks and not in respect of any particular motor vehicle. Reinsurance, by its nature, pertains to the insurance of business of the Appellant....

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Exemption on payment of IGST on re-import of repaired parts/aircrafts into India

Spice Jet Limited Vs Commissioner of Customs (General) (CESTAT Delhi)

Assessee was justified in claiming exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/ aircrafts into India during the period commencing August 2017 to March 2019....

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Valuation provisions to be considered at confiscation stage & not seizure

Commissioner of Customs (Preventive) Vs Bushrah Export House (CESTAT Delhi)

Commissioner of Customs (Preventive) Vs Bushrah Export House  (CESTAT Delhi) Seizure for overvaluation of exports-Valuation provisions to be considered at stage of confiscation and not seizure The CESTAT New Delhi has held that provisions of Section 14 of the Customs Act, 1962 and Rule 3 of the Export Valuation Rules have to be applied o...

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Customs Broker License cannot be revoked without giving opportunity for Cross-Examination

Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi)

Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi) The contention of the appellant is that the G-Card holder acted strictly in accordance with the guidelines issued in the Circular dated April 8, 2010. According to the appellant, the G-Card holder exercised due diligence by procuring all independent and authentic docume...

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CESTAT set aside service tax demand on Liquidated Damages/EMD Forfeiture etc.

South Eastern Coalfields Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi)

South Eastern Coalfields Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) The Principal Bench of Hon’ble CESTAT set aside the Service Tax demand of Rs. 32.76 Crores approx., plus equal penalty and applicable interest, on the amount of Liquidated Damages / Forfeiture of EMD / Penalty recovered from the various contra...

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Honda Cars not liable to Service Tax on amount retained after cancellation

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi)

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi) The charge leveled against the appellant, in the show cause notice, that JPY 130,000,000/- was paid towards the first installment mentioned in the Technical Agreement/ Model Agreement amounting to JPY 400,000,000/- is factually incorrect. As noticed a...

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Refund cannot be denied of Service Tax Deposited mistakenly

Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax (CESTAT Delhi)

Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax (CESTAT Delhi) The substantive benefit of service tax exemption provided under section 26 of the SEZ Act read with rule 31 of the SEZ Rules cannot be denied on procedural grounds. It is not in dispute that the appellant was not required to deposit [&hell...

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CESTAT set aside demand of service tax on Commission received from foreign companies

Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi)

Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi) The first issue is regarding the levy of service tax on the commission received from foreign companies has recently been decided against the Revenue by this Bench in M/s Involute Engineering Pvt. Ltd.5, both with regard to the period prior to [&helli...

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