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Set Top Boxes Satisfy Definition Of 'Inputs', Dish TV Entitled To 100% Credit: CESTAT Case Title: M/s Dish TV India Ltd. Versus Commissioner of Customs The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the department cannot re-determine the MRP of laptops imported by Acer India. Mittal Iron Foundry Private Limited Versus Commissioner of Central …

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has reiterated that import of external/portable hard disk drives are eligible for concessional rate of additional customs duty, as provided under Notification No. The assessee Lenovo India contended before the CESTAT that 'external hard disc drives' are the same as 'hard disk drives' and thus, they are entitled …

Vodafone Entitled To Claim CENVAT Credit On Tower And Prefabricated Buildings: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Vodafone is entitled to claim CENVAT credit on tower/tower material and pre-fabricated buildings/shelters.The two-member bench of Justice Dilip Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Vodafone is entitled to claim CENVAT credit on tower/tower …

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA. The Additional Director General held that Wireless Access Points imported by the respondent/assessee would be classifiable under Customs Tariff Item 85176290 and, accordingly, would be entitled to exemption …

Assessee Entitled To Refund Of Education Cess And Krishi Kalyan Cess Lying Unutilized In CENVAT Account: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal has ruled that the assessee is entitled to a refund of education cess and Krishi Kalyan Cess lying unutilized in the CENVAT account. They filed a refund claim under section 11B of the Central Excise Act, 1944 on 5.2.2020 for the refund of unutilized CENVAT credit availed on education …

Reliance Industries Entitled To Avail CENVAT Credit On Service Tax Paid On Insurance Premium For Employees Opting For Voluntary Separation Scheme: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal headed by Justice Dilip Gupta, Ajay Sharma and C.J. Mathew has held that Reliance Industries is entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the "Voluntary Separation Scheme". However, the CENVAT Credit was disallowed by the Commissioner …