CESTAT Kolkata

No Service Tax on Compensation for cancellation of Coal Block Allotment

Jindal Steel & Power Limited Vs Principal Commissioner of CGST & CX (CESTAT Kolkata)

Jindal Steel & Power Limited Vs Principal Commissioner of CGST & CX (CESTAT Kolkata) It is undisputed that the compensation was received by the Appellant. Coal blocks allocated to the Appellant as well as to several others were cancelled as per the judgment of the Hon’ble Supreme Court. Thereafter, they were allotted to new comp...

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Cenvat credit eligible even if input not arisen out of a process of manufacture

Eskay Kaycee Industries Pvt. Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata)

Eskay Kaycee Industries Pvt. Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata) CESTAT find that the Appellant satisfied the essential requirements for CENVAT credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the Appellant. The input so received in the Appe...

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Interest on Refund of excise duty amount Deposited During Investigation allowable from the date of deposit @ of 12%

Green Valley Industries Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

Green Valley Industries Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The brief facts related to the case at hand are that the Appellant had succeeded in its appeal before this Tribunal vide FO 75527/2020 dated 22/10/2020 which had resulted in refund of Rs.78,16,265/-which was deposited by the Appellant during the investigatio...

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Cenvat Credit eligible on Sales Commission to Manufacturer

Varun Beverages Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

Varun Beverages Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) I find that the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion activity in the normal trade parlance. The commission paid on sales of the products/services with [...

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Suppression of fact cannot be alleged when demand is based on information appearing in Balance Sheet

Commissioner of Central Excise & Service Tax Vs Goyal MG Gases Private Limited (CESTAT Kolkata)

Tribunal has held that suppression of the fact can not be alleged when the demand is raised on the basis of information appearing in Balance Sheet. In view of the above, the appeal filed by the Department is liable to be dismissed and we do so....

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CESTAT allows refund of Cenvat Credit of Sugar Cess

Bengal Beverages Private Limited Vs Commissioner of CGST & CX, Howrah Commissionerate (CESTAT Kolkata)

Bengal Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Briefly stated, the facts of the case are that the Appellant is engaged in the manufacture and clearance of Aerated water and Fruit based drinks (in short ‘final products’) classifiable under Chapter- 22 of the Central Excise Tariff Act, 1985 on payment...

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DRI doesn’t have jurisdiction to issue SCN under Custom Act

Beriwala Impex Pvt. Ltd. Vs Commr. of Customs (Port) (CESTAT Kolkata)

DRI officers have not been entrusted the functions under the Customs Act by the Government under section 6 and hence cannot perform such functions. SCN in this case was not issued by ‘the proper officer‘, i.e., the officer who had assessed the Bills of Entry in the first place....

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No penalty if no material to prove suppression of facts to Evade Service Tax

Commissioner of CGST & Excise Vs Asian Hotel (East) Limited (CESTAT Kolkata)

Commissioner of CGST & Excise Vs Asian Hotel (East) Limited (CESTAT Kolkata) In this case, I find that the contention of the appellant that he bona fidely believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then […]...

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Imported goods once cleared for Home Consumption cease to be imported goods

Subir Modak Vs CC (CESTAT Kolkata)

Subir Modak Vs CC (CESTAT Kolkata) From the above definitions, it is clear that even if the goods are of foreign origin, if they have been imported and cleared for home consumption, they cease to be imported goods thereafter and the importer ceases to be the importer. Therefore, no duty can be assessed on such […]...

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No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts

So-Hum Trading Company Vs Commissioner of Customs (Preventive)(CESTAT Kolkata)

So-Hum Trading Company Vs Commissioner of Customs (CESTAT Kolkata) We find that the Appellant was not availing any benefit in terms of the Exemption Notification and there was no occasion for confiscation of the live goods under Bill of Entry No.2321708 dated 05.07.2017 as the letter dated 16.07.2017 shows that the Country of Origin Certi...

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