M/s IPF Vikram Sulphonation Limited Vs Commissioner of CGST, Central Excise (CESTAT Delhi) The case of the Revenue is that the Spent Acid is an exempted goods, therefore, they are liable to pay an amount of equivalent 6% of the value of such Spent Acid in terms of Rule 6(3) of the CENVAT Credit Rules, […]
Rajasthan Financial Corporation Vs Commissioner of CGST (CESTAT Delhi) Learned Commissioner (Appeals) had failed to appreciate the facts of the case as it is a case of refund of penalty paid by the appellant where he has considered that it is a case of refund of duty. As facts of the case are crystal clear […]
Explore the CESTAT Delhi ruling in Anheuser Busch InBev India vs. Commissioner. Learn about excisability, duty, and Notification No.67/95 implications.
Commissioner of Service Tax Vs N.P. Earth Movers Pvt. Ltd.(CESTAT Delhi) The records indicate that M/s Western Coalfield Ltd. had awarded a contract to the respondent for loading and transfer of coal from one place to another in the licensed area of its mines situated at Wani and Majri and it was noticed by the department […]
Commissioner, CGST & Central Excise Vs Manglam Build Developers Ltd. (CESTAT Delhi) We find that the appeal is filed by the Revenue under the wrong assumption that the maintenance deposit taken by the respondent from the buyers is to be utilized for maintenance of the complexes and any unutilized amount will be transferred to the […]
Sitaram India Ltd. Vs Commissioner CE & CGST Division-E (CESTAT Delhi) It is observed that activity of collecting toll is covered under the negative list of services. The Appellant has been provided with the Fee Collection Rights i.e., the right to collect toll tax and not to provide any service on behalf of NHAI. Further, […]
Nu Vista Limited Vs Commissioner (Appeals) CGST, Central Excise (CESTAT Delhi) It is not in dispute that prior to 01.03.2015 cess was leviable on manufactured goods, in addition to excise duty and the appellant had availed credit under the provisions of the Credit Rules on cess paid on procurement of goods and services. It is […]
Shree Rajasthan Syntex Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) The appellant have admittedly made sales on FoR destination basis. Further, it is the appellant who have borne the incidence of freight and has paid the service tax on the same. I further hold that the place of removal is the premises […]
Kriti Industries (India) Ltd. Vs Commissioner, Customs, Central Goods Service Tax & Central Excise (CESTAT Delhi) While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide intention, the penalty on the appellant shall be deleted. The […]
Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi) Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal […]
