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CESTAT Delhi

CESTAT upheld validity of Issue of two SCNs for the same Period

March 6, 2022 10881 Views 0 comment Print

Varun Beverages Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) The preliminary objection by the appellant is that a show cause notice (SCN) dated 10 February 2016 was issued by the Department demanding duty short paid by irregularly availing exemption under Notification No. 1/2011-CE along with interest and penalty. The present show […]

CESTAT explains related person & inter-connected undertakings for Central Excise Valuation rules

March 6, 2022 3186 Views 0 comment Print

Khyati Ispat Private Limited Vs Principal Commissioner (CESTAT Delhi) The facts of the case, in brief, are that M/s Khyati Ispat Pvt. Ltd., Raipur3, is a private limited company engaged in manufacture of Iron and Steel products, such as, angles, channels & joists falling under Chapter 72 of Schedule II to the Central Excise Tariff […]

CESTAT allows Refund of CVD/SAD as such credit is no available under GST

March 6, 2022 3267 Views 0 comment Print

Mithila Drugs Pvt. Ltd. Vs. Commissioner, Central Goods and  Service Tax,(CESTAT Delhi) CESTAT finds that the payment of CVD and SAD subsequently during GST regime, for the imports made prior to 30.06.2017 is not disputed under the advance authorisation scheme. It is also not disputed that the appellant have paid the CVD and SAD in […]

Service tax not payable on hypothetical calculation without actual consideration

March 5, 2022 1164 Views 0 comment Print

The Vardhman Developers Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi)  We take notice that service tax law was revamped w.e.f. 01.07.2012 by bringing in various changes. We also take notice of the TRU/CBEC letter dt. 20.02.2010 regarding the scope of valuation of taxable amount in respect of residential complex service, which was introduced […]

Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued

March 4, 2022 1851 Views 0 comment Print

Bird Audio Electronics Vs Commissioner of CGS (CESTAT Delhi) CBEC Circular No.423/56/98-CX dated 22.09.1998 also stresses the need for concerned Departments to issue timely demands through SCN. The Hon’ble High Court of Madras in the case of Commissioner of Central Excise, Coimbatore vs. Pricol Ltd. reported as 2015 (320) ELT 703 (Mad.) has held that […]

CESTAT allows Refund of Service Tax paid on Liquor License fee to Rajasthan Govt

February 28, 2022 1167 Views 0 comment Print

Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise (CESTAT Delhi) Present appeal has been filed to assail the Order-in-Appeal No. 215/2021 dated 25th June, 2021. The facts relevant for the impugned appeal are as follows:- That M/s. Rambagh Palace Hotel Pvt. Ltd. i.e. the appellant are engaged in providing different services relating to hotel […]

Fake Invoices: CENVAT Credit not allowable

February 25, 2022 1455 Views 0 comment Print

Commissioner, Central Excise & CGST Vs Prem Jain Ispat Udyog Pvt. Ltd. (CESTAT Delhi) Under rule 4(1) of the Credit Rules, CENVAT credit of inputs to be used in the manufacture of final product is allowable to the manufacturer only on receipt of the goods along with invoices in the factory of manufacturer. Rule 4(5) […]

Area based exemption eligible on manufacture of nail enamel by using peripheral processes

February 24, 2022 519 Views 0 comment Print

G.S. Pharmabutors Pvt. Ltd. Vs Additional Director General (CESTAT Delhi) There is no dispute that the appellant had undertaken the peripheral processes. Whether any other process or processes, apart from peripheral processes, had been undertaken by the appellant so as to amount to manufacture contemplated in section 2(f) of the Excise Act would have to […]

No Service Tax on amount recovered as Liquidated Damages

February 23, 2022 2691 Views 0 comment Print

Rajcomp Info Service Limited Vs Commissioner (CESTAT Delhi) In this case Liquidated damages, has been held to be susceptible to service tax under section 66E(e) of the Finance Act by the Commissioner as an amount received for tolerating an act. According to the appellant, the liquidated damages recovered on account of breach or non-performance of […]

Unjust enrichment cannot be assumed merely on presumptive basis

February 22, 2022 2139 Views 0 comment Print

Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Appellate Authority/ Commissioner (A) has not given any finding which may falsify the findings of original adjudicating authority. Commissioner (Appeals) has been silent about CA certificate. Thus, I opine that Commissioner (Appeals) has committed an error by holding the refund to hit […]

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