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Last Updated : Tuesday 2nd September, 2014 - 4:19pm

Corrigendum to Public Notice number 52 dated 25.02.2014 Continue reading | Anti-dumping duty imposed on imports of ‘Sulphur Black’, originating in, or exported from, the People’s Republic of China Continue reading | Exchange Rate for the purpose of import and export with effect from  19 th September , 2014 Continue reading | Modinagar , District Ghaziabad notified for unloading of imported goods and loading of export goods Continue reading | AD-HOC exemption for Uttarakhand for service relating to Hotel ,guest house and restaurant Continue reading | SION for export product Namkees/Mixtures/Savouries has been notified. Continue reading | EXTENSION OF DUE-DATE FOR FILING RETURNS OF INCOME FROM 30-9-2014 TO 30-11-2014 BY ASSESSEES IN STATE OF JAMMU & KASHMIR Continue reading | CBEC CIRCULAR NO-984/08/2014-CX., Dated: September 16, 2014- CBEC issues clarification Continue reading | Anti-dumping duty imposed on ‘ electrical insulators of glass or ceramics/porcelain, whether assembled or unassembled ' originating in, or exported from the People's Republic of China Continue reading | CBEC Cadre Review - Notification No.83/2004-Customs (N.T.), dated the 30th June, 2004 amended   Continue reading |
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Category Archives: CESTAT


2014-ITS-1505-CESTAT- CCE, Allahabad -Vs- M/s Petro Carbon Industries Ltd , DATE OF DECISION : 02/09/2014

I find that there was similar provision in Rule 57F (1) (ii) of the Central Excise Rules, 1944 and interpreting the provisions of this Rule Larger Bench of the Tribunal in the case of CCE, Vadodara vs. Asia Brown Boveri Ltd. (supra) has held when modvated inputs are cleared as such, only an amount equal to the Modvat credit originally taken was required to be paid. In view of this, the Commissioner s finding on this point is correct. Continue reading

2014-ITS-1504-CESTAT- M/s. Actis Advisers Pvt. Ltd. -Vs- C.S.T. Delhi – IV , Date of decision: 02.09.2014

There is no dispute about the receipt of the services. The Tribunal in case of C. Metric Solution Pvt. Ltd. (Supra) and C. Metric Solution Pvt. Ltd. (Supra) has held that in clear terms that Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible and denial of Cenvat Credit on the ground that at the time of receipt of inputs/input services by a output service provider, there was no registration with the Central Excise, is not correct. Continue reading

2014-ITS-1501-CESTAT- M/s. Hindustan Gum & Chemicals Limited -Vs- Commissioner of Central Excise & S.T., Ahmedabad , Dated 01.09.2014

It is settled law that in case the goods are finished and exported, the question of demand of duty does not arise. To that extent the impugned order confirming demand of duty and interest thereof is unsustainable and liable to be set-aside and we do so. Continue reading

2014-ITS-1500-CESTAT- Commissioner of Central Excise & S.T., Daman -Vs- M/s. Atul Limited , Dated 01.09.2014

In the instant case, the stay orders were issued prior to 11.05.2002 (the date on which the amendment was brought in Section 35C of CEA) and therefore in accordance with the law laid down by the Hon’ble Supreme Court, the same shall continue to be valid till the disposal of the appeal. Continue reading

2014-ITS-1503-CESTAT- M/s The Rishab Velveleen Limited -Vs- CCE, Meerut I , Dated : 28/08/2014

The issue as to whether interest on the refund of unutilized credit for the period of delay is payable in terms of the provisions of Section 11BB stands decided by Hon ble Uttrakhand High Court in its judgment dated 25/03/14 mentioned above. Though the judgment is silent about the rate of interest, the learned Counsel for the appellant states that the interest had earlier been paid @ 6% and in terms of the notification issued under Section 11BB also, the rate of interest is the same. As regards the date of filing of refund claim and the date from which the interest liability will start, the order dated 09/02/09 of the Tribunal mentions the dates of filing of these refund claims as 04/02/03 and 11/02/03. Continue reading

2014-ITS-1470-CESTAT-M/s Alkem Laboratories Ltd. -Vs- CCE Daman , Date of Decision: 28.08.2014

It has been a settled position of law now that a substantial benefit of cenvat credit cannot be denied for not following the prescribed procedures when it is not disputed that inputs on which credit is taken have been utilized for manufacture of final product on which Central Excise Duty has been paid/payable. In the case of sister concerns such captive consumption of materials become a case of revenue neutral exercise. It is not the case of the Revenue that electricity supplied to the grinding unit and its jetty has been diverted elsewhere. Continue reading

2014-ITS-1460-CESTAT- M/s. Laxmi Enterprise -Vs- Commissioner of Central Excise & S.T., Vadodara , Date of Decision : 28.08.2014

The issue involved is squarely covered by the decision of the Hon ble High Court of Andhra Pradesh. Since the service tax demand itself is not sustainable, the question of imposition of penalty does not arise. The appeal is allowed with consequential relief to the appellants. Continue reading

2014-ITS-1468-CESTAT-M/s H.R. Electricals -Vs- CST Ahmedabad , dt.27.08.2014

 As we are unable to go into the merits of the case as the first appellate authority has dismissed the appeal only for non-compliance of the pre-deposit ordered, we direct the appellant to deposit an amount of Rs.70,000/- (Rupees Seventy Thousands only) within a period of four weeks from today and report compliance by 29.09.2014 before the Commissioner (Appeals). On ascertaining such compliance, the Commissioner (Appeals) will restore the appeal to its original number and dispose of the same on merit, after following the principles of natural justice. Continue reading

2014-ITS-1466-CESTAT-M/s Sangam Prints Pvt.Ltd., Shri Suresh Agarwal, Shri Brij Mohan Agarwal, M/s Neha Prints -Vs- CCE Surat-II , Date of Decision:25.08.14

As regards the demand of the duty liability on the clearances made to M/s Karishma Prints, we find that the official of M/s Karishma Prints has specifically stated in the statement recorded that they do not receive any goods from main appellant without duty paying documents. On the face of such clear statement from the buyers, it is not possible for us to hold that the appellant had cleared goods clandestinely to M/s Karishma Prints. The same observation will hold good for the clearances which has been alleged as clandestinely removed to M/s Classic Fabrics, M/s Karishma Fabrics, and M/s Shivam Prints as there are no statements of the officials of these 3 companies to implicate the main appellant. Continue reading

2014-ITS-1465-CESTAT-1. M/s Jindal Saw Ltd , 2. M/s Sun Pharmaceuticals Ltd -Vs- CCE., Ahmedabad I , Decision : 25/8/2014

On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved is regarding discharge of SAD on the goods cleared to D.T.A by the appellant. The appellants are export oriented unit and are eligible clear goods to DTA on payment of appropriate duty. In the case in hand, it is undisputed that appellants had discharged appropriate Central Excise duty on the goods cleared to their sister unit located in D.T.A. They had not discharged SAD on the premise that transactions between sister unit cannot be considered as sale transaction. Continue reading

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