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Last Updated : Friday 13th March, 2015 - 4:27pm

CBDT issues clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 ('Act') Continue reading | Finmin launches national electronic I-T judicial database Continue reading | Rate of exchange for conversion of Norwegian Kroner with effect from 26th March, 2015 Continue reading | PAN mandatory for service tax registration: FinMin Continue reading | Removal of M/s. Siddhartha Testing and Consulting Services, Nepal from the list of Inspection and Certification Agencies Continue reading | CBEC notifies New Customs Exchange rates for all foreign currency with effect from 20th March, 2015 Continue reading | Income-tax (Third Amendment) Rules, 2015 - Application for rollback of an Advance Pricing Agreement  Continue reading | CBDT issues instructions related to non-migration of PAN due to pending refund caging Continue reading | Two new Customs Ports, Kattupalli Port and APM Terminals, Pipavav Port are being added to the list of 12 existing ports/ICDs Continue reading | Amendments/additions to Categories 2, 3, 5 & 7 of SCOMET list [Appendix 3 to Schedule 2 of ITC(HS) Classification of Export & Import Items] have been notified. Continue reading |
Category Archives: CESTAT


2015-ITS-103-CESTAT-M/s. Nirma Limited -Vs- ommissioner of Central Excise & S.T., Ahmedabad , Dated 13.03.2015

In view of the case laws relied upon by the appellant, services availed in relation to exports on account of REPO Charges, Transportation from factory to place of export, Terminal Handling Charges etc., are eligible for refund under Notification No. 41/2007-ST dated 06.10.2007. In view of the settled proposition of law in the case of the appellant itself and the other case laws, the appeal filed by the appellant is allowed with consequential relief. Continue reading

2015-ITS-98-CESTAT-Shri Kaluram Ramdayal Heda -Vs- Commissioner of Central Excise & S.T., Rajkot , Decision : 10.03.2015

There is no evidence on record that appellant had knowledge that raw materials supplied by him will be used in the clandestine manufacture and clearance of the finished goods made out of raw material supplied. The case law of Ashok Joshi vs. Commissioner Central Excise, Jaipur (supra) clearly apply to the facts of the present case. In view of the above observations appeal filed by the appellant is required to be allowed. Continue reading

2015-ITS-99-CESTAT-M/s. Husmun Enterprises -Vs- Commissioner of Central Excise & S.T., Daman , Dated 09.03.2015

So far as refund of Rs. 1,00,000/- redemption fine paid by the appellant is concerned, it is observed that the same is not a duty of excise to which the provisions Section 11B of the Central Excise Act, 1944 will be applicable. Accordingly, the time bar of one year or unjust-enrichment will not be applicable to refund of redemption fine paid by the appellant. Continue reading

2015-ITS-100-CESTAT-M/s. Kobain Electronics Pvt. Limited -Vs- Commissioner of Central Excise & S.T., Vapi , Dated 09.03.2015

Minor procedural lapses can not be made the basis of denying the CENVAT credit when the name of other units of the appellant in the documents was also condoned. Extended period is also not invokable in this case. Continue reading

2015-ITS-97-CESTAT-M/s. Lakshmi Flexible Packaging Works -Vs- Commissioner of Central Excise & S.T., Daman , Dated 05.03.2015

 In view of the settled preposition of law, as per the relied upon judgments, cenvat credit of Housekeeping Service and Gardening Services is admissible to the appellant. Continue reading

2015-ITS-96-CESTAT-M/s. Pierlite India Pvt. Limited -Vs- Commissioner of Central Excise & S.T., Ahmedabad , Decision : 05.03.2015

 In view of the settled preposition of law, as per the relied upon judgments, cenvat credit of Housekeeping Service and Gardening Services is admissible to the appellant. Continue reading

2015-ITS-101-CESTAT-M/s Mahalaxmi Extrusions -Vs- Commissioner of Central Excise-RAJKOT , Date of Decision : 04/03/2015

 I find that the appellants name was mentioned in the invoices and the goods were delivered at the appellant s factory and the cenvat credit was availed on the basis of invoices as mentioned under Rule 9 of Rules 2004 and the input utilized in the manufacture of final product. There is no dispute that the entire consignment was received by the appellant. So, there is no reason to deny the cenvat credit to the appellant. Continue reading

2015-ITS-102-CESTAT-1. M/s Ambica Organics, 2. Shri Anil Kumar Gupta, 3. Shri Vinod Kumar Gupta -Vs- Commissioner, Central Excise & Customs, Surat-I , Date of Decision:04.03.3015

 Commissioner (Appeals) already held that the evidentiary value of the statements is weak. It is also noted that the statements of the 30 persons were mostly similarly pre-drafted. The investigating officers failed to comply with the conditions of Section 36B of the Act in respect of relying upon this computer print out. There is no adequate material available on record to establish the clandestine removal of goods. Continue reading

2015-ITS-111-CESTAT-M/s Jai Bharat Maruti Ltd , M/s Hammatsu Pipe Co. Ltd. -Vs- C.S.T., New Delhi , Date of Hearing/Order: 20/02/2015

It is no longer res-integra that the levy of Service Tax on the recipient of Service under reverse charge mechanism was not legally sustainable prior to 18.4.2006 when Section 66A was introduced in the Finance Act 1994 as has been held, for example, in the case of Commissioner of Central Excise Vs. Bayers Diagnostics 2013 (31) STR 543 (Gujrat) by Gujrat High Court Continue reading

2015-ITS-109-CESTAT-CCE, Allahabad -Vs- M/s Sangam Structurals Ltd. , Date of Hearing/Order : 19.2.2015

It is settled law that CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they add/subtract conditionalities thereto/there from. However, this point is not being laboured here as the decision in the case is not predicated thereon. Continue reading

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