Cestat judgments - Page 2

No bar on CA giving Business Consultancy for Export: CESTAT

Bharat Mines & Minerals Vs Commissioner, Central Goods & Service Tax, Customs & Central (CESTAT Delhi)

Bharat Mines & Minerals Vs Commissioner, Central Goods & Service Tax, Customs & Central (CESTAT Delhi) I find that the invoices in question were issued by the Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as ‘professional consultancy for export against ...

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Adjudicating authority cannot modify an exemption notification

Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai)

Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai) exemption notifications must be interpreted strictly and if the case does not fall within the parameters, the benefit cannot be given. Any benefit of doubt must be given to the Revenue and should be decided against the appellant. Once the threshold of applicabil...

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CESTAT releases Gold Bar & Indian Currency as Smuggling not proved

Commissioner of Customs Vs Prabhash Kumar Jalan (CESTAT Kolkata)

Since he confiscated gold was not of Foreign origin and smuggled into India and the confiscated Indian Currency which had been claimed by assessee was not established or proved to be the sale proceeds of smuggled Gold, therefore, the order was passed to release the 6 pcs confiscated gold bars and Indian Currency to assessee being the righ...

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Sanctioned Refund cannot be considered as “erroneous”

RNB Carbides & Ferro Alloys Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

RNB Carbides & Ferro Alloys Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) Current appeal has been filed against Order-in-Appeal No.29/SH/CE(A)/GHY/09 dated December 18, 2009 (OIA), wherein the revenue after scrutinizing the M/s. RNB Carbides & Ferro Alloys Private Limited (Appellants) accounts book held that t...

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Bluetooth module classifiable under CTH 8517 62 90

Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi)

Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) The Bluetooth module receives radio frequency analog signals from other devices (like mobile phone), converts the radio frequency analog signals into digital signals and thereafter transmits the signals back to the Bluetooth module of mobile phone (in radio fre...

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No cenvat reversal for loss of inputs/packing material in fire

Cipy Polyurethanes Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

Cipy Polyurethanes Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) The decision of Hon’ble Apex Court in the case of BPL Display Devices Ltd [2004 (174) ELT 5 (SC)] clearly lays down that once the goods are procured for an intended use, then the benefit available and availed by them should not be denied […]...

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Cenvat credit Eligible on in-warranty maintenance services even after 1.4.2011

Case New Holland Construction Equipment (I) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

Case New Holland Construction Equipment (I) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) ‘Input service’ either prior to 01.04.2011 or w.e.f. 01.04.2011 means any service used by the manufacturer, whether directly or indirectly, or in relation to the manufacture of final products. The appellant is under an obligation to ...

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Beneficial circular cannot be retrospectively withdrawn

Chittor Polyfab Ltd. Vs Commissioner Of Central Excise, Central Goods And Service Tax (CESTAT Delhi)

Chittor Polyfab Ltd. Vs Commissioner Of Central Excise, Central Goods And Service Tax (CESTAT Delhi) The circular dated 08.06.2018 also cannot be made retrospectively applicable to the period in question (April 2015 to June, 2017). At the relevant time, circular No. 988/12/2014 CX dated 20.10.2014 / Circular No. 97/8/2007-CX dated 23.8.20...

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Suppression of facts has to be “Wilful” for recovery of CENVAT Credit

Emaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi)

Emaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) M/s. Emaar MGF Land Ltd. (Appellant) has filed the current appeal for quashing Order-In-Original No. DLI-SVTAX-001-COM-054-16-17 dated March 31, 2017 (OIO) which confirmed recovery of Central Value Added Tax Credit “CENVAT Credit) along with interest and penal...

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Demand of cenvat credit by way of reversal not justified for mere provision in books

Hindustan Zinc Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi)

Hindustan Zinc Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) The issue involved in this appeal by the assessee is whether the demand of cenvat credit by way of reversal is justified, under the provisions of Rule 3(5B) of Cenvat Credit Rules, under the fact that the appellant has made provision in […]...

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