7 ViewsThe CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purpose of rebate scheme and traps the exporters under unnecessary litigations. Facts: […]
Service tax cannot be levied under RCM for letting out of residential property by Director to the Company
10 ViewsThe CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held that the service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose. Facts: M/s […]
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
11 ViewsThe CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central Excise [Order no. 40249 of 2022 dated, June 17, 2022] set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, Secondary and Higher Education cess (“SHEC”) […]
No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer
47 ViewsThe CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited v Commissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the process of manufacturere by the job worker is not included in the value of […]
Arbitrary valuation of goods not subjected to BIS specifications is invalid
42 ViewsThe CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods which are not subjected to Bureau of Indian Standards (“BIS”) specifications was made in arbitrary manner and was not […]
Customs Authorities have no jurisdiction to initiate the proceedings for violation w.r.t. Foreign Trade/ Exchange
30 ViewsThe CESTAT, Ahmedabad in M/s. Janki Dass Rice Mills v. C.C.-Mundra [Customs Appeal No. 10801 of 2021 & Ors. dated July 7, 2022] set aside the order passed by the Commissioner (Appeals) confirming the confiscation of goods and imposing penalty for alleged violations of the provisions of the Foreign Trade Policy (“FTP”). Held that, […]
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order
17 ViewsThe Hon’ble Calcutta High Court in the matter of M/s Haldia Petrochemicals Limited v. Assistant Commissioner [W.P. A No. 4249 of 2022, dated June 30, 2022] held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order and directed the Revenue Department to refund the amount […]
Revenue Department cannot pass a demand order beyond the scope of the SCN
2 ViewsThe CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking […]
Suppression of facts cannot be alleged when the trading activities in form of Balance Sheet are declared
3 ViewsThe Hon’ble Karnataka High Court in Commissioner of Central Tax v. ABB Limited [Central Excise Appeal No.16/2021 dated June 01, 2022] affirmed the order passed by the CESTAT, Bangalore holding that the assessee is not liable to reverse the CENVAT credit availed, on the grounds of absence of suppression of facts. Held that, balance […]