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Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
8 months, 1 week ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

Price Value Buyers Goods Excise Bso Appellant
Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court
8 months, 1 week ago

Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court

Live Law  

The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court.The bench of Justice Senthilkumar Ramamoorthy has observed that since an appeal has been filed against the order of the Customs, Excise, and Service Tax Appellate Tribunal with regard to the imposition of interest on the. …

Appeal Court Order Interest Madras High Court Eicher Motors Petitioner
Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT
8 months, 2 weeks ago

Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT

Live Law  

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cross-examination is necessary for arriving at a fair trial.The bench of Ramesh Nair and Raju has observed that, as per Section 9D of the Central Excise Act, it is not the whims of the adjudicating authority to allow or reject the request. The Ahmedabad bench …

Fair Trial Excise Appellant Request Cestat Section 9D
Pair Of Bra Cups Are Used For One Brassier, Customs Duty Is To Be Charged On Value Of Pair: CESTAT
11 months, 1 week ago

Pair Of Bra Cups Are Used For One Brassier, Customs Duty Is To Be Charged On Value Of Pair: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that if a pair of bra cups is used for one brassier, customs duty is to be charged on the value of the pair.The bench of P. A. Augustian and R. Bhagya Devi has observed that duty is to be charged on the value of the pair …

Customs Classification Duty Value Goods Bra Customs Duty
Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 5 months ago

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

Live Law  

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …

Court Duty Tribunal Period Department Supreme View
CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building
1 year, 9 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

Tax Credit User Paid Stat Service Tax Cenvat Credit
Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT
1 year, 11 months ago

Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT

Live Law  

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal has reiterated that the decision taken by the Central Government to not impose anti-dumping duty under Section 9A of the Customs Tariff Act, 1975, is quasi-judicial in nature and not legislative, and thus, the requirement of a reasoned order must be compiled with. The Tribunal ruled that …

Natural Justice Duty Judicial Tribunal Central Decision Authority
Tax Cases Monthly Round-Up: November, 2022
2 years ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

India Delhi Mumbai Supreme Court Tax Court Customs
No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 1 month ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

Security Tax Service Shares Member Appellant Service Tax
Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT
2 years, 3 months ago

Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the cenvat credit on group mediclaim policy cannot be disallowed. The appellant is registered under the Employees State Insurance Act, 1948 as well as the Factories Act, 1948, which mandates insurance policies to be obtained by the appellant. The appellant/assessee was aggrieved by the order …

Insurance Credit Employees Act Stat Appellant Service Tax
CESTAT Allows Cenvat Credit On The Capital Goods
2 years, 5 months ago

CESTAT Allows Cenvat Credit On The Capital Goods

Live Law  

The Customs, Excise and Service Tax Appellate Tribunal, consisting of Anil Choudhary, has allowed the cenvat credit on the capital goods, as their finished goods falling under CTH 68109990 are dutiable under the Central Excise Tariff Act. As per the returns, the appellant had reflected the transaction of taking of Cenvat credit and also utilisation/reversal in part, on the removal …

Credit Capital Capital Goods Finished Goods Stat Appellant
CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT
2 years, 6 months ago

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT

Live Law  

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal has held that expenses incurred by a person on activities related to its Corporate Social Responsibility cannot be termed as input services and thus, CENVAT Credit cannot be claimed on it. The appellant averred that the services availed by it in respect of its CSR activities qualified as an …

Activities Services Credit Service Output Appellant Csr
Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad
2 years, 8 months ago

Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad

Live Law  

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that interest free refundable security deposits are not exigible to service tax since they are not collected in consideration for providing a service. Thereafter, show cause notices were issued to the appellant demanding service tax and proposing penalty under Section 77 and 78 of the Finance …

Finance Tax Interest Service Value Free Appellant
Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court
2 years, 9 months ago

Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court

Live Law  

The Supreme Court observed that an appeal under Section 130 of the Customs Act will be maintainable before the High Court if the impugned order relates to claim of exemption under Section 87 of the Act.Dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty, the bench comprising Justices MR Shah and BV …

Supreme Court Appeal Dispute Court Customs Duty Order
Don't compel citizens to move courts again and again, follow National Litigation Policy: Delhi HC to Centre
3 years, 6 months ago

Don't compel citizens to move courts again and again, follow National Litigation Policy: Delhi HC to Centre

India TV News  

Citizens should not be compelled by authorities to resort to litigation again and again on the same issue once it has been decided by a court or tribunal as the National Litigation Policy was floated to avoid such situations, the Delhi High Court on Tuesday said to the Centre. "In view of the National Litigation Policy of the Union of …

Tribunal Indigo Igst Customs Authorities Policy Delhi Court Cestat National Litigation Policy