2 CESTAT Kolkata

CESTAT Kolkata

Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products

Shakambari Overseas Traders Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

There is no restriction in CENVAT Credit Rules that Appellants should not use the prime quality materials for the manufacture of final products, CENVAT credit cannot be denied...

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CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash

Shyam Metalics & Energy Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

The issue required to be decided in the present appeal is as to whether the services obtained by the appellant for removal of coal fly ash from the captive power plant which is used for generation of power, which in turn, is captively consumed for manufacture of excisable goods, can be held to be an eligible cenvatable input service....

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Refund claim not to be filed for suo motu credit of Cenvat reversed earlier

Mideast Integrated Steels Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata)

Suo motu credit of Cenvat reversed earlier involved only an account entry reversal and in the process, no outflow of funds from the assesse and accordingly, filing of refund claim under Section 11B of the Central Excise Act, 1944, is not required....

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Gold Balas being gold ornaments are directed to be released as possession of gold is not an offence

Sailendra Narayan Panda Vs Pr. Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT Kolkata held that as per new fiscal policy, possession of gold is not an offence. Accordingly, seized gold Balas are ornaments and directed to be released....

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Sikko Sol not used in Automobile not classifiable under 2710 12 13

Sikkim Organics Vs Commissioner of CGST (CESTAT Kolkata)

CESTAT Kolkata held that Sikko Sol no used in Automobile and hence not classifiable under tariff item 2710 12 13 of CETA 1985 hence duty demand thereon unsustainable....

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No Penalty u/s 11A (4) of Central Excise Act in Absence of Tax Evasion

Universal Bituminous Industries Pvt. Ltd. Vs Commr. of CGST & CX (CESTAT Kolkata)

Universal Bituminous Industries Pvt. Ltd. Vs Commr. of CGST & CX (CESTAT Kolkata) A Show Cause Notice dated 04/04/2019 was issued demanding an amount of Rs. 67,505/- (i.e 6% of 10% of traded goods) on traded items to the tune of Rs.1,12,50,819/- during the Financial Year 2013-14 2.2. The Ld. Adjudicating Authority confirmed the demand...

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No duty demand in absence of mala fide intention to send semi-finished product to hired premises

Mohata Coal Company Pvt. Ltd Vs Commissioner of CGST (CESTAT Kolkata)

CESTAT Kolkata held that duty cannot be levied in absence of evidence proving that semi-finished products is sent to the hired premises with mala fide intention of the appellant....

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Fraudulent import of old cars as new cars- Cestat Reduces penalty to 10%

Charanjit Singh Vs Commissioner of Customs (Port) (CESTAT Kolkata)

Charanjit Singh Vs Commissioner of Customs (Port) (CESTAT Kolkata) The allegations are made that Appellant had actively participated in the operations regarding fraudulent import of the said cars and undertook the clearance of the cars from Kolkata port, where the said car was cleared as per the declaration. There was no mis-declaration a...

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Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters

AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The first issue involved in this case is whether the Appellant had availed irregular CENVAT Credit as arrived by the Department holding that it was paper transaction without receipt of raw materials. Second issue is whether under the circumstances and th...

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Proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has prospective effect

ITC Sonar (A Unit of ITC Limited) Vs Commissioner of CGST & CX (CESTAT Kolkata)

ITC Sonar (A Unit of ITC Limited) Vs Commissioner of CGST & CX (CESTAT Kolkata) The only issue to be decided in this Appeal is whether the 3rd Proviso of Rule 4(1) of CENVAT Credit Rules, 2004 as introduced w.e.f. 01.09.2014, has got retrospective effect. I find that the said proviso was introduced w.e.f. 01.09.2014 […]...

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