Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is undisputed that the appellant has been manufacturing goods on job work basis and has been clearing them without paying duty as per the Notification No. 214/86-CE dated 25.03.1986. If the activity amounted to manufacture- which has not been […]
CESTAT held that service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose.
K K Spun India Ltd. Vs Commissioner of Central Excise Customs and Service Tax (CESTAT Delhi) Learned Counsel for the appellant urges that the show cause notice is mis-conceived, as the finished products manufactured by the appellant are not exempted, rather are dutiable @ 10% ad valorem as per CTH 68109990 under the Central Excise […]
G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi) Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide […]
Leather Sellers Vs Commissioner of Customs And Excise, Patparganj (CESTAT Delhi) The brief facts are that the appellant is a manufacturer-exporter of leather goods. They had re-imported a consignment of goods, which were earlier exported for the purpose of repair etc. and thereafter, reexport. For such re-import, the appellant had filed Bill of Entry dated […]
Sanjeev Jindal Vs Commissioner, Customs & Central Excise (CESTAT Delhi) The finding recorded in the order is that exemption under a notification that granted area based exemption was wrongly obtained by the Company and its Directors. It is for this reason that apart from denying the exemption claimed by the Company, penalty was also imposed […]
Appellant is entitled to claim the benefit of under Sl. No. 1335 of Notification No. 46/2011-CUS because the exemption is available unconditionally under the notification to all goods falling under 851190 imported from ASEAN countries
Held that importer already accepted the enhanced value determined by the assessing officer, setting aside the said order on casual observation by the Commissioner (Appeals) is unsustainable in law
Mohit Industries Vs Commissioner of Customs (CESTAT Delhi) The impugned consignment was detained and was proposed to be confiscated for want of the proper BIS certificate. This being a Bureau of India Standards certificate is issued by the respective Ministry in the favour of the manufacturer who further issues same to its buyers. Since the […]
J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Commissioner (Appeals) disallowed Cenvat credit totalling Rs. 2,50,195/-, which was mainly on account of iron and steel structure, tower material, steel casting. Appellant inter alia urges that admittedly these items have been used by the appellant in the factory of production. These items […]
