Ganesh Narayan Sharma Vs C.C.E. & S.T. (CESTAT Delhi) I. The construction works executed by the appellant were rendered under composite contracts which involved both rendering of service as well as supply of goods and hence such contracts are in the nature of works contracts. The Hon’ble Supreme Court in the case of Larsen & […]
The appellant has a Custom Broker Licence. The Commissioner of Customs, Jodhpur by issue of the impugned order, rejected the application dated 26.02.2015 filed for renewal of their Customs Broker Licence.
The present appeal has been filled by the Revenue against the Order-in-Appeal No.204/GST/DL-Appl-II/17/ vide which the Commissioner (A) has set aside the order of adjudicating authority.
Appellant’s task was mainly confined to providing of advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies, who are engaged in developing the real estate projects.
It is the allegation of Revenue that the activity of changing the MRP/ affixing MRP stickers in their godown will fall within the deeming provision in Section 2(f) (iii) and consequently, Central Excise duty is required to be discharged in terms of Section 4A of the Central Excise Act, which has not been done by the appellant
Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby’s bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall under Chapter Sub-Heading of 48184090 which provides for other sanitary articles.
The appellant is aggrieved by the order dated 16/08/2017 of Commissioner (Appeals), Central Excise, New Delhi. The appellant is managing hotels and restaurants. They were providing rooms for rent and also various food items, cakes, pastries, cookies, confectionary to the customers in their restaurants.
Aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well as M/s Numinous Supplies Pvt. Ltd. separately.
As the appellant is using the brand name of another person but it was by way of assignment deed. In that circumstances, the appellant is not using the brand name of another person but they are using their own brand name as assigned to them. In that circumstance, benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003 cannot be denied to the appellant. Therefore, we hold that appellants are entitled to the benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003.
M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued […]
