Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert analysis provided.
CESTAT Delhi held that export of Triethanolamine, which is one of the Specialised Chemicals, Organisms, Machinery, Equipment and Technology (SCOMET) items, without the required authorization is a serious violation. Hence penalty imposed.
CESTAT Delhi held that goods imported are IC-Codecs and are classifiable under Customs Heading 8542 39 90 and hence are exempted from payment of customs duty leviable on goods imported into India.
CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted.
CESTAT Delhi rules Shakti Pumps is entitled to a cash refund of CENVAT credit for CVD and SAD paid post-GST. The decision upholds the Commissioner (Appeals) order.
CESTAT Delhi set aside service tax demands on housekeeping services provided to UN agencies and educational institutions. Read the detailed case analysis here.
CESTAT quashes duty demand on Vodafone Idea’s imported telecom equipment, favoring classification under CTI 8517 70 90 over CTI 8517 62 90.
CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
CESTAT Delhi rules no service tax exemption for race tracks not meant for public use in the case of Paramount Infraventures Pvt Ltd vs Commissioner of Service Tax.
