CESTAT Hyderabad

Exemption under Notification No.12/2012-CE also applicable to Sub-Contractors

Inar Profiles Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

CESTAT held that exemption under Notification No.12/2012-CE is available to sub­-contractor who supplied the goods to the main contractor who has been awarded contract/ work order under ICB....

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Export obligation discharge certificate (EODC) – CESTAT allows extended period to fulfill export obligation

IND Synergy Ltd Vs Commissioner of Customs (CESTAT Hyderabad)

IND Synergy Ltd Vs Commissioner of Customs (CESTAT Hyderabad) This   appeal has been filed by M/s IND Synergy Ltd., (Raipur) assailing the order-in-original dated 31.07.2020 passed by the Principal Commissioner of Customs Visakhapatnam, the operative part of which is as follows: (a) “I deny the benefit of Notification No. 097/2004-Cus...

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Micronutrients are classifiable under chapter heading 3105

KPR Fertilizers Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that classifying micronutrients manufactured by the appellant, as plant growth regulators, under Chapter heading 38089304 instead of Chapter heading 3105 is unsustainable...

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No limitation on claim of service tax refund under transitional GST provisions

OSI Systems Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

OSI Systems Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The brief facts are that the appellant was an assessee under the service tax regime and they migrated to GST regime and they also filed TRAN-1 for taking forward the credit which was lying in their Cenvat credit register. Subsequently, it was pointed out […]...

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CENVAT of service tax paid on premium for medical insurance of employees is eligible

Satyam Computer Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that CENVAT Credit of service tax paid on premium for medical insurance of employees and their families is eligible....

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No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’

Commissioner of Central Excise Vs Macro Media Digital Imaging Pvt. Ltd.  (CESTAT Hyderabad)

There would be difference if a person was engaged in proving any service connected with the making or preparation of the advertisement and a case where a person merely complied with the instruction of the clients for printing the contents supplied by the client thus, the activity of printing of advertisement content on PVC materials amoun...

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Confiscation of already exported goods not possible: CESTAT Hyderabad

Bagadiya Brothers Pvt. Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that confiscation of already exported goods not possible under section 113 of the Customs Act because once the goods are exported, Indian Customs has no control over the goods and therefore, they cannot be confiscated....

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Refund of unutilized Cenvat of inputs available under Cenvat Credit Rule 5

Commissioner of Central Tax Vs Arcelor Mittal Nippon Steel India Ltd. (CESTAT Hyderabad)

ITAT Hyderabad held that Cenvat credit of inputs used in manufacture of goods exported under bond from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) unit is available as refund under rule 5 of Cenvat Credit Rules, 2004....

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Limitation period invocable only when there is intention to evade tax

Southern Power Distribution Company of Andhra Pradesh Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that extended period of limitation can be invoked only when there is willful suppression of facts with an intention to evade payment of service tax....

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Excise Duty: Losses up to 1% allowed without detailed Scrutiny

Hindustan Petroleum Corporation Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)

1981 Circular of the Board clarifies that losses of up to 1% can be allowed without detailed scrutiny and loss above 1% can be condoned after scrutiny, we find no reason to not condone losses in these cases as claimed....

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