Cestat judgments - Page 2

Ship demurrage charges not includible in assessable value

M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi)

M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi) Following the decision of the High Court of Orissa in the case of Tata Steel v. Union of India & Ors. [W.P. (C) No. 7917 of 2009],wherein the Explanation to Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, [&helli...

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Refund available even in absence of payment challan

Deep Exports Vs  Commissioner of Customs (CESTAT Ahmedabad)

claim of refund was denied on the ground that the duty payment challans were not been produced. CESTAT Ahmedabad however observed that the amount had been deposited, received by the department through banker’s cheque and had also been realized, and that no challan was  taken by the assessee. It was held that even in the absence of chal...

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Cenvat credit on renting of crates for carrying goods to buyer’s premises

M/s. Lucas TVS Ltd. v. Commissioner of GST & Central Excise (CESTAT Chennai)

M/S. Lucas TVS Ltd. v. Commissioner of GST & Central Excise (CESTAT Chennai) Observing that as per definition of ‘input services’ the restriction to avail credit up to the place of removal was applicable only for outward transportation of goods, CESTAT Chennai has allowed Cenvat credit of tax paid on renting of crates used in [&he...

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Exemption to GTA services available for transportation of biscuits

M/s Commissioner of Central Goods & Service Tax Vs. M/s. Glaxo Smithkline Consumer Healthcare Ltd. Co. (CESTAT Allahabad)

CESTAT Allahabad has held that exemption to GTA services for transportation of foodstuff will apply to biscuits as well. The Tribunal observed that the size and time of eating biscuits may change but nevertheless biscuit is a food item....

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Refund of excess amount paid by mistake as pre-deposit

M/s. UR Options Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

CESTAT Chennai has allowed refund of excess amount paid by mistake as pre-deposit by the assessee. It observed that when the legislature made it clear what is to be collected as pre-deposit, in the absence of any finding about non-satisfaction of conditions as to pre-deposit, the department cannot retain such excess amount remitted by mis...

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Catalyst consumed in final product cannot be extended exemption available to goods for setting up, running, repair or maintenance of plant

Nayara Energy Ltd. Vs C.C. Kandla (CESTAT Ahmedabad)

Nayara Energy Ltd. Vs C.C. Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad has had held that the catalyst ‘Petromax- MD’, consumed in the final product and not required for setting up of the plant or required for running, repair and maintenance of the plant, was not eligible for the benefit of exemption which provided that the good...

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Valuation – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports

M/s. Voith Turbo Pvt. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Mumbai)

M/s. Voith Turbo Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Explains when Substantial mark-up in supply of imported goods to customers when not indicates undervaluation of imports Considering the nature of business of the appellant/importer and that the overheads involved in the business activity were bound to influence t...

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No redemption fine when confiscation remains unchallenged

M/s. O.M.S. Sivajothi Mills Vs Commissioner of Customs (CESTAT Chennai)

M/s. O.M.S. Sivajothi Mills Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai has held that redemption fine under Section 125 of the Customs Act, 1962 is an option in lieu of confiscation and hence, both (confiscation and redemption fine) cannot run simultaneously. It observed that when the order on confiscation remained unchalle...

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No service tax on surrender charges deducted from ULIP fund

Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi)

Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi) CESTAT Delhi has held that service tax was not payable on surrender charges deducted from the fund value of policy holder on pre-mature withdrawal, as it was not for asset management but a penalty. The Tribunal, considering clarification by CB...

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Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable

M/s Dow Chemical International Pvt. Ltd. Vs C.C.G.ST.(CESTAT Mumbai)

CESTAT Mumbai has allowed refund of Cenvat credit on export of Scientific & Technical Consultancy services. Considering the pricing method, it held that Rule 3 and not Rule 4 of the Place of Provision of Services Rules, 2012 was applicable....

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