Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,94,304/- allowed by way of cenvat credit. Order of Commissioner (Appeals)/(Audit) dated 9.3.2018 is […]
DI Gold Designer Jewellery Vs Commissioner of Customs (CESTAT Delhi) In the present case, when apparently, the show cause notice proposing confiscation of goods seized under Section 110 of Customs Act was issued after one year from the date of seizure. The show cause notice itself gets hit by limitation as the show cause notice […]
CESTAT Delhi grants refund to Amzole India Pvt. Ltd. on service tax. Advocate Anand Bhattacharya highlights key ruling. Legal insights on service tax dispute.
Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) Since the GST regime has done away with the ST 3 return, there remain no provision in GST system to reflect the refund claim in the CENVAT credit balance. The only option was to show its reversal in the Books of accounts. Such […]
As far as the goods infringing the IPR (counterfeit goods) are concerned, once they are found to have violated the Rights of the rights holder, as per Rule 6, they become prohibited goods under section 11 of the Customs Act, 1962. Section 111(d) squarely applies to prohibited goods which are imported. As confirmed by assessee, since the goods were not even ordered by them and were sent by mistake, confiscation of goods u/s 111(l) is correct and proper.
Jovex International Vs Commissioner, Central Tax (CESTAT Delhi) In this case applicable section for grant of interest is Section 35FF, which provides for grant of interest on the amount refundable pursuant to order of the Appellate Court. It is further provided in this section that interest should be granted from the date of deposit till […]
Commissioner of Central Goods & Service Tax Vs Dalmia Cement (Bharat) Ltd. (CESTAT Delhi) Having considered the rival contentions, I hold that once the four companies have become one, by merger, under operation of law w.e.f. 01.01.2015, as per order of the competent Court, the transactions between them during the effective date and the date […]
Ajanta Overseas Vs Principal Commissioner of Customs (CESTAT Delhi) The first issue that arises for consideration is whether the Additional Director General, DRI had the jurisdiction to issue the notice. This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the […]
Service of granting of mining rights provided by the Government would not fall under the category of ‘support services’ and after 01.04.2016 the liability was always cast upon the service recipient
PLG Impex Vs Commissioner of Customs (CESTAT Delhi) Conclusion: The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic Partnership Agreement (CEPA), did not conform to the description corresponding to sub-heading 8410.13 of First Schedule to Customs Tariff Act, 1975. The denial of the benefit of the concessional rate of duty […]
