A detailed analysis of the landmark CESTAT Kolkata ruling in Emta Coal Limited vs Commissioner of Central Excise & Service Tax. Understand the legal implications for Cenvat Credit on Capital Goods in the context of providing output services.
CESTAT Kolkata ruling on Berger Paints India Ltd vs Commissioner of Central Excise: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)?
CESTAT Kolkata held that exemption under notification 25/2012-ST available as activities undertaken is covered within the ambit of works assigned under Article 243W of the Constitution to be carried out by the Municipalities. Further, mere non-payment of duties is not equivalent to collusion or wilful mis-statement or suppression of facts and accordingly extended period cannot be invoked.
CESTAT Kolkata held that Cenvat Credit can be utilized for payment of service tax on ‘import of services’. Accordingly, duty demand denying the same is unsustainable.
For issuance of SCN involving extended period of limitation, suppression has to be brought on record which has not been done in this case by revenue.
CESTAT Kolkata held that Customs Broker cannot be held responsible for the exporters found to not exist during subsequent verification undertaken by the officers. Accordingly, revocation of Customs Broker licence unjustified.
Explore the CESTAT Kolkata ruling on whether flue gas generated during metallurgical coke manufacturing is a manufactured product and subject to excise duty. Learn about the legal analysis and implications.
CESTAT Kolkata held that duty demand alleging overvaluation cannot be sustained as authority didn’t considered details of Bank Realisation Certificate (BRC) which establishes full realization of value of export invoices from overseas importer.
CESTAT Kolkata held that CENVAT Credit of service tax paid on Employees Health Insurance and Group Accidental Insurance Policy is within the scope and ambit of input service as provided under Rule 2(l) of the Cenvat Credit Rules, 2004.
Vedanta Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Appellants have exported Iron Ore Fines declaring the Fe content therein to be less than 64%. Under seven Shipping Bills exports were completed for different overseas importers during the period 2010-2011. Before the shipment, samples were drawn by Customs officials in the presence of the […]
