Iron & steel items & cement used for erection of foundation & support structures come within the ambit of definition of input so long as it satisfies user test.
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 companies. […]
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 Appellant’s factory was […]
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 investigation proceedings before […]
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 […]
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.
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 of […]
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.
Provisions of General Clauses Act are to be applied for interpreting certain general situations like period of limitation prescribed under any act
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 […]
