Yug International Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi) It is a fact that the show cause notice was not issued to the appellant. It was issued only to five persons including Amit Agarwal, who is the Director of the appellant. The appellant has stated that since it was not required to file reply to […]
Vandana Global Ltd. Vs Commissioner (CESTAT Delhi) The appellant had paid the amount of pre-deposit at the rate of 10% of duty and penalty while filing appeal before the CESTAT over and above the 7.5% thereof as was paid while filling appeal before Commissioner (Appeals) against Order-in-Original No.115/Refund/AC/RD-I/2017 dated 10.04.2018 pursuant to the Show Cause […]
Commissioner of Service Tax Vs Foodworld (CESTAT Delhi) Conclusion: Asessee was entitled to Service Tax Refund under errorneous advice of of service involved in sale of food to passengers subject to passing unjust enrichment test. Held: Assessee was having STC No.AAAFF497EST001 and was mainly engaged in the business of sale of food on board the […]
Tiger Logistics (India) Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) To retain the container beyond the pre-holding period is neither a service provided on behalf of the client (Business Auxiliary Service) nor is it an infrastructural support in the business of either the shipping lines or the customer (Business Support Service). Such charges can […]
CESTAT Held that, no service tax is payable on notice pay in lieu of sudden termination, as it does not give rise to the rendition of service either by the employer or the employee, and compensation for failure under a contract cannot be consideration for service. Further held that such contract cannot be termed as declared service.
Hindustan Zinc Ltd Vs Commissioner, Central Excise & CGST(CESTAT Delhi) The issue involved is whether the appellant-manufacturer of Lead and Zinc Concentrates which are dutiable whether they are entitled to refund of unutilized Cenvat credit of i) education cess ii) Secondary and Higher Education Cess, lying unutilized (credit balance) as on 30th June 2017. I […]
Subhash Light House Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) ST not leviable on supply of gensets for short period as it is amounts to deemed sales The CESTAT, New Delhi in M/S Subhash Light House v. Commissioner, Central Goods & Service [Service Tax Appeal No. 50176 of 2019 Tax, Audit-II dated February […]
Cargo Specialist Inc. Vs Commissioner of Customs (CESTAT Delhi) CESTAT finds that it has been recorded in the final order that the appellant – Custom Broker inspite of having already handled eight export consignment in the past, till the inspection of the 9th consignment, has never met the exporter or the owner of M/s Fashion […]
The goods declared as scrap have been sold by the appellant to companies engaged in scrap management which have a certificate issued to them by the Principal Environment Commissioner, Rajasthan State Pollution Control Board, for procurement and recycling of scrap under the Hazardous Waste Management Rules. Further, the invoices through which these goods were sold to these companies also describe the good as scrap only.
Toyota Material Handling India Private Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) The issue that arises for consideration is whether the Principal 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 […]
