The issue involved in this appeal is as to whether the appellant had provided cargo handling service for the period 01.04.2007 to 30.05.2007 and mining service for the period 01.06.2007.
Punjab National Bank Vs Commissioner, Central Goods and Service Tax, Central Excise (CESTAT Delhi) CESTAT find that there is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances, I find that there is […]
Ericsson India Private Limited Vs Commissioner, Customs (CESTAT Delhi) CESTAT held that amount paid for the same duty but twice, one of the payment has to be refunded. Otherwise also in terms of section 17 of Limitation Act, whenever there is an application for a relief from the consequences of a mistake, the period of […]
Tasleem Ahmed Vs Commissioner of Customs, Central Excise and Service Tax (CESTAT Delhi) In this case appellant has clearly abused the process and has filed this appeal against the order dated June 30, 2017, which order was earlier assailed by the appellant by filing Excise Appeal no. 50087 of 2018 and this appeal was dismissed […]
Power Finance Corporation Ltd. Vs Commissioner (Appeal) (CESTAT Delhi) The fact that the corporate social responsibility is a legal responsibility does not make it an output service. The appellant not entitled to Cenvat Credit on the services used for corporate social responsibility. Facts- The appellant is a non-banking finance corporation engaged in financing projects and […]
Rattanindia Power Ltd. Vs Commissioner of Customs (CESTAT Delhi) Section 11B doesn’t apply to refunds pertains to an amount paid under mistake without any liability. Facts- That appellant is registered under service tax and are engaged in distribution of electricity during the period from July 2012 to June 2017. The appellant had paid service tax […]
Service Tax on the amount of liquidated damages – CESTAT Held that, Service Tax is not payable on liquidated damages collected in the nature of penalty.
Ram Sewak Tiwari Vs Commissioner of Customs, Central Excise & Central GST (CESTAT Delhi) The issue in the matter is about the classification as to: whether the services rendered by the appellant are that of Erection, Commissioning and Installation or are of the nature of Works Contract Services. Since the contracts are mentioned to be […]
Asiatic Drugs & Pharmaceuticals Pvt Ltd Vs Commissioner CGST (CESTAT Delhi) The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight. CESTAT find that the transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly I hold that […]
S.D. Overseas Vs Joint Commissioner of Customs (CESTAT Delhi) Penalty u/s 114AA leviable in case of misdeclaration of the value of the imported goods as per the manufacturer’s price lists. Facts- The appellant had imported a consignment of Food Supplements through ICD, Tughlakabad and filed a Bill of Entry dated 04.01.2013 and the goods were […]
