CESTAT Mumbai

Cenvat credit of tax paid on demurrage charges is available

Federal Express Corporation Vs Commissioner of Central GST & C.Ex (CESTAT Mumbai)

CESTAT Mumbai has held that demurrage was part of handling of import and export shipments of the assessee and therefore Cenvat credit of tax paid on such demurrage charges would be available. The demurrage charges were paid by the C&F service provider on behalf of the assessee and billed to him as out of pocket expenses. The Tribunal also...

Read More

Penalty under Section 114 of Customs Act cannot be imposed on CHA

Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai) Customs House Agents Licensing Regulation, 2004 which is a comprehensive self-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activ...

Read More

Computer with integrated CPU, VDU and virtual keyboard is portable PC

Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import) -(CESTAT Mumbai)

Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import)- (CESTAT Mumbai) Computer having integrated CPU, VDU, but without physical keyboard (having virtual keyboard), and weighing less than 10 kg is classifiable as portable PC under TI 84713010 and not under TI 84715000 of the Customs Tariff Act, 1975. The Tribunal found no literatu...

Read More

Cleaning service through manpower engaged under own control is not Manpower services

Mankeshwar Enterprises Vs Commissioner of Central Excise (CESTAT Mumbai)

t is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control and supervision of the service receiver and and the same cannot be treated as Manpower, recruitment or Supply Servi...

Read More

Classification of goods – No estoppel to raise dispute in subsequent import

General Mills India Ltd. Vs Commissioner (CESTAT Mumbai)

Mumbai Bench of CESTAT has held that there is no estoppel in raising classification dispute in subsequent import of a product and that in the absence of appropriate classification there was nothing binding to treat previous classification as the sole option....

Read More

Supplies made to SEZ from DTA units shall be treated as export

M/s. Ravin Cable Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies ...

Read More

No Service Tax on pure sale un-associated with any service component

Aviat Health Care Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)

Aviat Health Care Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) It is worthwhile to mention here that ‘trading’ is a pure sale which is subjected to the taxable jurisdiction of the provisional Government and no Service Tax liability accrues from pure sale un-associated with any service component as has been elaborately dealt by th...

Read More

Antenna for base station classifiable under CTSH 85177090 as parts

Commissioner of Customs Vs Reliance JioInfocom Ltd (CESTAT Mumbai)

Commissioner of Customs Vs Reliance JioInfocom Ltd (CESTAT Mumbai) In the present case, the manufacturer of Antenna as well as the chartered engineer’s certificate, in clear terms clarified that the Antenna in question transmits and receives only signals and not performing any other function like conversion or regeneration of voice,...

Read More

Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78

Sagar Enterprises Vs Commissioner of Service Tax (CESTAT Mumbai)

Penalty under Section 76 of the Finance Act, 1994 can be imposed for mere default/delay in payment of Service Tax in addition to the penalty under Section 78 and these penalties are mutually exclusive and even if offences are committed in the course of same transaction or arise out of same act, penalty is imposable for ingredients of both...

Read More

Mere Washing, Melting & packing of Bees wax not amounts to Manufacture

M/s Shree Laxmi Textile Processors Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that merely because certain processes are carried out on the raw bees wax to make the product in a presentable and better marketable form, without significant change in the character and use between the raw bees wax and the cleaned/purified bees wax, the processes undertaken cannot result in manufacture....

Read More

Browse All Categories

CA, CS, CMA (4,435)
Company Law (5,271)
Custom Duty (7,549)
DGFT (4,089)
Excise Duty (4,304)
Fema / RBI (3,938)
Finance (4,105)
Income Tax (31,581)
SEBI (3,289)
Service Tax (3,498)