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CESTAT Delhi

Duty demand based on assumption and presumption not permissible

September 2, 2022 3972 Views 0 comment Print

Held that duty demand, alleging clandestine manufacture and clearance of chewing tobacco, on the basis of assumption and presumption is not permissible

CESTAT disallowed Interest on Refund of Amount towards Pre-deposit

September 2, 2022 1554 Views 0 comment Print

Interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF as the amended provisions of section 35F would not apply if stay applications and appeals were pending before the Tribunal prior to 06.08.2014.

Deduction of Discount from transaction value – CESTAT allows provisional assessment

September 1, 2022 447 Views 0 comment Print

Whether, on finalization of provisional assessment, the Respondent was entitled to deduction of discounts known at the time of clearance of goods from the depot but quantified later on and Whether request for provisional assessment has rightly been rejected?

Undue export benefit allegation based on corroborated statements not sustainable

August 22, 2022 903 Views 0 comment Print

Allegation of undue export benefit relying heavily on the statement which was not supported by any corroborative evidence cannot be sustained.

Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year

August 20, 2022 1173 Views 0 comment Print

CESTAT held that there is no case of short payment of service tax as the appellant has paid the service tax in the next financial year.

Refund Claim debit against Credit before Adjudication is Sufficient Compliance

August 20, 2022 591 Views 0 comment Print

CESTAT held that debit of amount of refund claim in cenvat credit account suo moto before adjudication, is sufficient compliance of Condition No. 2(h) of Notification No. 27/2012-CE

No service tax on composite works contract services before 1.6.2007

August 14, 2022 1131 Views 0 comment Print

No service tax on composite works contract services of supply of goods/deemed supply of goods & services under any head before 1.6.2007

No penalty for Non-deposit of Service Tax under RCM due to Oversight

August 13, 2022 1590 Views 0 comment Print

CESTAT find that there is no deliberate non-compliance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. Accordingly, CESTAT allow this appeal and set aside the penalty under Section 78.  

Excise duty cannot be demanded for clandestine removal based on third party evidence

August 13, 2022 441 Views 0 comment Print

CESTAT held that there shall be consonance between allegation levelled by Revenue and the records presented against the taxpayer. Further held that the allegation cannot be justified in absence of any admission from the assessee against the alleged clandestine transaction. Moreover, third party records and statement by Director of the Company cannot be used against the assessee for non-joinder of the parties.

Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty

August 13, 2022 720 Views 0 comment Print

Regulation 13 of CBLR, 2013 lays down that change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for grant of license under Regulation 7.

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