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The appellant availed CENVAT credit on input and capital goods. On a visit of the Central Excise officers, Preventive Unit, Thane – I on 20/02/2007, on their insurance, the appellant have reversed CENVAT credit of Rs.1, 70,737/- on 12/03/2007.
Department cannot raise same grounds in the second round of ligation when the grounds taken in the first round of litigation were disposed of and no appeal was filed against the Order pertaining to first litigation
The nearest time in terms of Rule 7 of Excise Valuation Rules, could be the time subsequent to the time and date of clearance/removal of the goods under assessment from the factory to depots when the transaction value at or about the same time is not available
Mumbai Customs House has no jurisdiction to raise demand alleging mis-declaration of imported goods, when the goods were imported at Chennai port and Customs Authorities at Chennai had cleared goods holding that the description of the goods has not been mis-declared.
The nature and character of the amendment decides whether an amendment made is declaratory or clarificatory and accordingly whether retrospective or not. A declaratory law is always prospective while clarificatory law is retrospective in nature;
Service elements in a composite Works contract (involving transfer of property in goods and rendition of services), where such services are classifiable under CICS, COCS and ECIS are subject to levy of Service tax even prior to insertion of taxable service ‘Works Contract’ under Section 65(105) (zzzza) of the Finance Act i.e. prior to June 1, 2007.
Decisions of High Court and CESTAT against which Board has decided not to file Special Leave Petition or Civil Appeal in Supreme Court
The Hon’ble Supreme Court in the case of MDS Switchgear Pvt. Ltd. [2008 (229) ELT 485 (S.C.)], has held that Cenvat credit cannot be denied at the end of the recipients of the goods on the premise that higher duty has been paid by the manufacturer.
Hon’ble Apex Court judgment in the case of Chandrapur Magnet Wire (P) Ltd. Vs. CC, Nagpur [1996 (81) E.L.T. 3 (S.C.)], held that since the Cenvat credit initially taken was reversed without being utilised by the Assessee, it is to be treated as if the Assessee has not taken the Cenvat credit and hence, would be eligible for the exemption benefit under the Exemption Notification.
Devki Nandan J Gupta (the Appellant) filed two SAD Refund claims of Rs. 21,92,938/- and Rs. 6,05,866/- on May 6, 2013 (Refund Claim 1) and May 24, 2013 (Refund Claim 2) respectively in terms of Notification No. 102/2007-Cus dated September 14, 2007 (the Notification).