CESTAT Kolkata held that imposition of penalties on both proprietorship firm and proprietor amounts to imposition of penalty twice and the same is unsustainable in the eyes of law.
CESTAT held that the payment of duty for the waste and scrap by utilizing the CENVAT Credit account was in order.
Acclaris Business Solutions Private Ltd Vs Commr. of CGST & CX, Kolkata North (CESTAT Kolkata) When the Appeal came up for hearing, the Ld. Counsel appearing on behalf of the Appellant submits that they had filed a refund claim for Rs.9,79,412/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Authority […]
Commissioner of Central Excise & Service Tax Vs Kohinoor Steel Private Limited (CESTAT Kolkata) It is observed that the assessee has rightly availed the 50% of the capital goods Credit in the first year of its receipt and the remaining 50% of the credit in the subsequent year. The excess credit availed for the second […]
LGW Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) It is undisputed by the appellants that they have filed the appeals before the Ld. Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld. Commissioner (Appeals) herein above. 6. In […]
Electrosteel Steels Ltd. Vs Commr. of CGST & Central Excise (CESTAT Kolkata) All the dues including the statutory dues owed to the Central Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which […]
Service Tax not payable on ‘Business Auxiliary Service’ provided to a foreign principal, which has been utilized outside India
Maa Lilori Bhander Vs Commr. of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that appellant duly produced documentary evidences like GST invoice, E-way bill and consignment notes. Accordingly, once Appellant has provided documentary evidence, the burden of proving that the goods are of a foreign origin falls on the Department. Facts- In the present case […]
Commissioner of CGST & Excise Vs Broad Son Commodities Private Limited (CESTAT Kolkata) The facts of the case are that the Government of Bihar awarded to the respondent the right to use mining of minerals, oil or gas in respect of sand ghats of Patna, Bhojpur and Saran of the State of Bihar. The right […]
CESTAT Kolkata held that no service tax is leviable on Banking and Financial Institution Services prior to 16.07.2001. Accordingly, service tax not leviable on the agreements entered by the assessee with their clients prior to 16.07.2001.
