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CESTAT Hyderabad

EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only

June 18, 2023 351 Views 0 comment Print

CESTAT Hyderabad held that when EOU procures inputs by availing benefit of notification no. 52/2003-CUS, while clearing such inputs to DTA, EOU is required to pay duty only by way of cash.

Customs Broker Accountable for Employee’s Misrepresentation: CESTAT

June 15, 2023 642 Views 0 comment Print

CESTAT Hyderabad in Shakelly Venkat Chand Vs Commissioner of Customs, asserts Customs Broker’s accountability for their employee’s act of misrepresentation before Customs Authorities.

Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment

June 9, 2023 708 Views 0 comment Print

CESTAT Hyderabad held that all the evidence leads to the conclusion that duty element is treated as an expenditure and not as receivables. Accordingly, as the duty incidence is passed on and therefore hit by doctrine of unjust enrichment.

CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions

May 3, 2023 675 Views 0 comment Print

Tribunal has come to a conclusion that no explicit findings have been given by the other Adjudicating Authority to the effect that the present Appellant has abetted in contravening any provisions of Customs Act.

No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax

April 17, 2023 963 Views 0 comment Print

Lupin Limited Vs Commissioner of Central Tax & Customs (Appeal) (CESTAT Hyderabad) HC held that the appellant have rightly taken credit in view of Rule 2(l) of CCR which entitles a manufacturer to claim Cenvat credit on input services utilise in manufacture of dutiable taxable goods. HC  further hold that there is no bar in […]

Service tax leviable only if service provider provides lease services and is also a Telegraph Authority

April 1, 2023 417 Views 0 comment Print

CESTAT Hyderabad held that service tax is leviable only if service provider provides lease services and is also a Telegraph Authority as defined under Indian Telegraph Act, 1885. Both conditions needs to be satisfied, for levy of service tax.

Heading covering specific description is to be preferred over heading covering general description

March 29, 2023 1047 Views 0 comment Print

CESTAT Hyderabad held that as per Rule 3 of General Rules of Interpretation specific description is to be preferred over a general description. Accordingly, CTH 9027 is more specific for instrument – I Stat System along with cartridges, etc. than CTH 9018.

Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit

March 6, 2023 1419 Views 0 comment Print

CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 is just a procedure and procedural lapse cannot be ground to deny the substantial benefit of Cenvat Credit.

Freight for delivering goods to buyer premises not includible in assessable value

February 19, 2023 1107 Views 0 comment Print

CESTAT Hyderabad held that value of freight charged for delivering goods to buyers premises is not includible in the assessable value for the purpose of payment of central excise duty.

Service tax on execution of work of awarded tenders by appointing sub-contractor

February 17, 2023 504 Views 0 comment Print

Sushee Infra Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) We observe that the arrangement herein is that the appellant being a service provider for services as that of site formation, mining etc. were being awarded the tenders floated by various Government departments for receiving the aforesaid activities. Apparently and admittedly in such scenario […]