Cestat judgments - Page 20

DFIA benefit eligible on import clearance of in shell walnut

VKC Nuts Pvt Ltd. Vs C.C. - Jamnagar (Prev) (CESTAT Ahmedabad)

VKC Nuts Pvt Ltd. Vs C.C. – Jamnagar (Prev) (CESTAT Ahmedabad) ‘Inshell Walnut’ is not only capable of being used but invariably used for manufacture of biscuits as fruit/flavor/dietary fibre. This has been held in appellant’s own case by the Hon’ble CESTAT-Mumbai in Final Order No. A/85730/2020 dated 11.09.2020. Moreover, a...

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Service Tax on salary paid to ‘secondee’, to parent company under RCM

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitmen...

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No Service Tax on commission from foreign companies in convertible foreign exchange

Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi) The appellant has not contended that it is not rendering a service under the category BAS. What is, however, contended by the appellant is that the services rendered by the appellant qualify as export of service under the 2005 Rules and, therefore, the appellant would not [&he...

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Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product

Unibourne Food Ingredients LLP Vs C.C.-Jamnagar(Prev) (CESTAT Ahmedabad)

Unibourne Food Ingredients LLP Vs C.C.-Jamnagar (Prev) (CESTAT Ahmedabad) Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product As per Policy Circular No. 72/2008 dated 24.03.2009, flexibility has been given to import alternative inputs or goods whi...

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Invoking of extended period of limitation in case of willful suppression & mis-statement

Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai)

Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai) At paragraph 41 of the Show Cause Notice, it is inter alia recorded that M/s. Ford India Pvt. Ltd. have been constantly mis-declaring the description; that they have not only mis-declared but also misled the Customs; that the invoice descriptions themselves do not corr...

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No Service Tax on Remuneration to Director in employment of the company

Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata)

Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata) In the instant case, the only dispute herein is for payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors, which is a fact on record. Section 2(94) of Companies Act, 2013, duly defines ‘whole-time [&helli...

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Credit cannot be denied on services used for providing warranty services

Power Build Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Power Build Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Warranty Service which implies that the value is already included in the sale price of the goods. Moreover, there is no requirement in the definition of Input Service that the value is to be included in the assessable value for the purpose of Central Excise […]...

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NIDB data cannot be sole basis to reject transaction value without any cogent reasons

Commissioner Of Customs Vs Hanuman Prasad & Sons (CESTAT Delhi)

The issue under consideration is whether the invoice represent the true transaction value in the international market? This casual observation is not based on the factual position that emerges from the records of the case. Thus, for all the reasons above, the Commissioner (Appeals) was not justified in setting aside the orders passed by t...

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CENVAT Credit eligible on Sales Commission

Federal Mogul TRP (India) Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)

It has been consistently held that sales commission fall under definition of 'input service'. By following the ratio of the above said decisions, we hold that denial of CENVAT Credit on sales commission is not sustainable in law....

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Cenvat Credit admissible on advertisement services

Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh)

Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh) In the case before High Court, the advertisement expenses were incurred by Coca Cola India and High Court had held that expenses towards advertisement services are part of the cost incurred for production of the finished product, and hence these services are to be treated as input [&h...

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