Cestat judgments

Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Excise Duty - Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...

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All about Filing of Appeal before CESTAT Forms Part-IV

Excise Duty - In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given....

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Failure to give intimation not restricts Reversal of Proportionate Cenvat Credit

Excise Duty - Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?...

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Rate of interest on delayed payment of duty as applicable during the impugned period – Issues therein

Excise Duty - 1. Whether applicable rate of interest for delayed payment under Section 11AA of the Central Excise Act, 1944 is the one prevalent during period(s) of delay? 2. Whether it is justified to levy penalty under Section 11AC of the Excise Act, when the Returns filed by the Assessee clearly indicated the duty amount payable but not paid?...

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Time limit to claim refund under rule 5 of Cenvat Credit Rules, 2004

Excise Duty - The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claim refund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date of export....

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Govt approves creation of six new Benches of CESTAT

Excise Duty - The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad. ...

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Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Excise Duty - The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in di...

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Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

Excise Duty - RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to complete his three year probation period. Can a Member of the Tribunal be sent home just like that? The answer, unfortunately is, `YES'....

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Shocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore

Excise Duty -  Believe it, 90 per cent of the appeals filed by the Customs, Central Excise and Service Tax Department of our nation against assessees, who had received a favourable order at the lower level, have been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore during the year 2008. Out [&h...

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Interest allowable from date of deposit to date of refund: CESTAT

Riba Textiles Ltd. Vs Commissioner of CE & S (CESTAT Chandigarh) - It was held that Appellant is entitled to interest for the period  from the date of deposit (deposit made during investigation) to till date of refund and also amounts deposited by way of pre deposit at the time of filing of Appeals,  shall be entitled to interest for the period from the date of ...

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Service tax exemption on Commission paid by exporter to foreign subsidiary

Super House Limited Shoe Div Vs. Commissioner of Central Excise & Service Tax (CESTAT Allahabad) - CESTAT Allahabad has held that benefit of service tax exemption was available on commission paid by exporter to its foreign based subsidiary for procurement of orders from foreign companies. It noted that denial of exemption would apply only in cases where export was made to own joint venture or who...

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Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai) - CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD...

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STTG certificate issued by Railways -Service Tax Refund can be claimed

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) - Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) Vide Notification No. 26/2014-C.E. (N.T.), dated 27-8-2014 – In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (f), the following clause shall be inserted, namely “(fa) a...

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Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) - JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itse...

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File Appeal on Legal Paper, Typed in Double space: CESTAT Delhi

Public Notice No. 04 of 2019 - (06/03/2019) - Every memorandum of appeal, cross-objections, reference applications, stay applications or any other Miscellaneous applications shall be typed neatly in double space on Legal size paper and the same shall be duly paged, indexed and tagged/punched firmly with each paper book in separate folder. Copie...

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Stay on Circular Mandating 10% Additional Pre- Deposit for Appeals before CESTAT

Circular No. F.No.01/05/Circular /CESTAT /2015 - (11/07/2017) - Hon'ble High Court of Delhi on 23.5.2017 has passed an interim order in W.P. No. 4551/2017 and accordingly, the demand of 10% additional mandatory deposit over and above the amount deposited before Commissioner (Appeals) is stayed till further orders. The circular dated 27.4.2017 issued by this offi...

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Appeal before CESTAT? Declare that such matter not pending in other courts

01(05)/ Circular/ CESTAT/ 2017 - (27/02/2017) - All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....

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Recent Posts in "Cestat judgments"

Interest allowable from date of deposit to date of refund: CESTAT

Riba Textiles Ltd. Vs Commissioner of CE & S (CESTAT Chandigarh)

It was held that Appellant is entitled to interest for the period  from the date of deposit (deposit made during investigation) to till date of refund and also amounts deposited by way of pre deposit at the time of filing of Appeals,  shall be entitled to interest for the period from the date of  deposit to till the date of refund. ...

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Demand of anti-dumping duty for imports under Advance Authorisation

Kopran Ltd. Vs Commissioner of Customs (E), (CESTAT Mumbai)

Kopran Ltd. Vs Commissioner of Customs (E) (CESTAT Mumbai) Rejecting the plea that bond/LUT executed by assessee-importer did not cover the anti-dumping duty leviable on material imported under Advance Authorisation, The Tribunal observed that the bond executed did not make any distinction between the duties leviable. Larger Bench order i...

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Warehouse in foreign land can be a place of removal to avail Cenvat Credit

Eaton Industrial System Pvt. Ltd. Vs CCE & ST (CESTAT Mumbai)

CESTAT Mumbai has held that Cenvat credit can be availed on foreign warehouse services received by a company in India for which service tax was paid under reverse charge mechanism. It was held that denial of credit would amount to double taxation....

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Service tax exemption on Commission paid by exporter to foreign subsidiary

Super House Limited Shoe Div Vs. Commissioner of Central Excise & Service Tax (CESTAT Allahabad)

CESTAT Allahabad has held that benefit of service tax exemption was available on commission paid by exporter to its foreign based subsidiary for procurement of orders from foreign companies. It noted that denial of exemption would apply only in cases where export was made to own joint venture or wholly owned foreign subsidiary....

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Cenvat credit on GTA services when goods cleared on FOR basis

Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad)

Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad) CESTAT Ahmedabad has held that Cenvat credit was available on GTA services for delivering goods to buyer’s doorstep, in a case involving both MRP and non-MRP sales. Period involved was after 1-4-2008. The Tribunal observed that goods were cleared on FOR basis and freight/damages in transi...

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Service tax exemption cannot be denied for belated filing of declaration EXP-1, EXP-2

Makson Healthcare Pvt. Ltd. Vs CGST C.E & C.C (CESTAT Delhi)

CESTAT Delhi has held that exemption under Notification No. 31/2012-ST, to transportation of goods from factory to the gateway port, cannot be denied for belated filing of declaration EXP-1, EXP-2....

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Posted Under: Service Tax |

Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)

CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy....

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STTG certificate issued by Railways -Service Tax Refund can be claimed

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata)

Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) Vide Notification No. 26/2014-C.E. (N.T.), dated 27-8-2014 – In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (f), the following clause shall be inserted, namely “(fa) a Service Tax Certificate for Transportat...

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Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itself was done away with. Further, [&hellip...

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Email / quotations cannot be the basis for re-determining value of goods

H S Chadha Vs Commissioner of Customs (Preventive (CESTAT Delhi)

Mails and other electronic evidence cannot be relied upon to prove undervaluation in absence of compliance of provisions of Section 138C of the Act ibid as held by Anvar P. V  and S.N.Agrotech. It is trite law that statements can be relied upon only if they are voluntary and true....

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