2018 (10) TMI 771
Leave of an order passed by this Court on 26th September, 2018 - holding of public auction within a week from the date of the order upon notice to all concerned parties - it is pleaded that plaint to be restricted to 256 containers - Held that - The public auction should also have been restricted to that number. This has admittedly not been done, whatever the claims of the Customs against the defendant no. 1 may be. Counsel for the parties are in....... + More
2018 (10) TMI 770
Conversion of Shipping Bills - conversion of free shipping bills to drawback shipping bills - duty drawback - Held that - There is no controversy on the factum of export. That there can be a substitution of goods does not appear to be probable considering that the shipment has been made in liquid bulk carrier and was not concealed from the sight of the officers of customs or the master of the vessel. The circular of 2004, and the subsequent circu....... + More
2018 (10) TMI 769
Valuation of imported goods - telephone and other communication equipments - goods imported against various bills of entry, were allegedly found with stickers indicating a retail selling price higher than that declared at the time of import - demand of differential duty - confiscation - redemption fine - penalty - Held that - In the absence of any machinery provisions to alter the retail selling price declared by the importer, and the lack of pro....... + More
2018 (10) TMI 768
Classification of imported goods - dredgers - benefit of N/N. 21/2002-Cus (Sr No 353) - Held that - The duty liability has to be determined on the date and time of entry of goods for importation into the country. Undoubtedly the date of entry inwards of the vessel in this case is 25.11.2006 as is evident from the documentary evidences - N/N. 21/2002-Cus has been amended by the N/N. 20/2007-Cus dated 01.03.2007, by incorporating Sl No 353A in the ....... + More
2018 (10) TMI 767
Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - under-valuation and mis-declaration - rejection of declared value - Shri Qureshi, the importer herein, in his statement recorded under Section 108 of the Customs Act, 1962 had admitted that the actual cost of vehicle was ₹ 27 lakhs - Held that - The statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of....... + More
2018 (10) TMI 766
Maintainability of appeals against the decision of Asst. Commissioner dated 3rd May, 2018 - Appealable order or not? - Section 129A of Customs Act - Held that - In an identical set of facts, this Tribunal in the case of Delta Overseas 2015 (7) TMI 10....... + More
2018 (10) TMI 765
CENVAT Credit - input services - Professional Charges - Management & Business Consultancy Services - Rent-a-Cab Services - denial of credit on the ground that these are not input services. - Professional Charges - Held that - The appellants have availed such services which are necessary for their output services. The credit in respect of Professional Charges to the tune of ₹ 15,450/- is, therefore, allowed. - Rent-a-Cab Services - Held ....... + More
2018 (10) TMI 764
Refund of CENVAT Credit - section 11B of the Central Excise Act, 1944 - rejected for the reason that they have taken CENVAT credit of the amount which has been collected by Canara Bank - appellants have not produced necessary documents to show that the Canara Bank has collected service tax - Held that - Appellants have replied to the SCN along with necessary documents to support that they have not taken any CENVAT credit and they have borne the t....... + More
2018 (10) TMI 763
Commercial Coaching Services - Failure to pay Service tax - intent to evade or not? - Extended period of limitation - Benefit of N/N. 9/2003 and N/N. 24/2004 up to 16/06/2005 - Held that - The issue decided in the case of Sunwin Techno Solutions Pvt. Ltd. 2010 (9) TMI 71 - SUPREME COURT OF INDIA wherein the Supreme Court has held that the Notification No.19/2005-ST dt. 07/06/2005 (effective from 16/06/2005) is merely clarificatory in nature and t....... + More
2018 (10) TMI 762
CENVAT Credit - services received by BSNL (WTR) - whether the appellant is not entitled to take cenvat credit on the services received by BSNL(WTR) on the ground of having no interconnectivity between the appellant and the said unit & various regional service providing units of BSNL? - Held that - The said issue is no more res integra and decided in favor of appellant in the case of M/S BSNL, SALEM VERSUS CCE, SALEM 2013 (1) TMI 142 - CESTAT ....... + More
2018 (10) TMI 761
Penalty u/s 76, 77 and 78 of FA - Short payment of service tax - entire amount of service tax along with interest of ₹ 50,32,740/- stands paid by the appellant - invocation of section 80 - Held that - The appellant received the service tax amount from the recipient of service and it is their duty to discharge the service tax in time - this is not a fit case to invoke Section 80 of the Finance Act, 1994 as there has been deliberate failure o....... + More
2018 (10) TMI 760
Benefit of reduced penalty - Works Contract Service - appropriate service tax not paid till investigation - Held that - Admittedly the appellant had failed to discharge service tax nor filed any intimation with the department about rendering of such services. However, the assessee-Appellant is entitled to discharge 25% of the quantum of penalty that in accordance with Section 78 of the Finance Act, 1994, subject to fulfillment of conditions laid ....... + More
2018 (10) TMI 759
CENVAT Credit - duty paying invoices - invoices did not contain the name of the appellant as the receiver of taxable service - Rule 9 of CENVAT Credit Rules, 2004 - Held that - Sub-rule (2) of Rule 9 of CENVAT Credit Rules, 2004 mandates that the documents based on which credit has to be availed, should contain the requisite particulars provided under the Central Excise Rules, 2002 or the Service Tax Rules, 1994 - However, the proviso clause appe....... + More
2018 (10) TMI 758
Clandestine removal - demand based on statement furnished to the bank for inflated sales figures, non-duty paying invoices recovered during the course of investigation and statement of one Shri Mahesh Tiwari - Held that - During the impugned period, Shri Mahesh Tiwari was not related to the appellant, therefore, the statement of Shri Mahesh Tiwari cannot be the basis to allege clandestine removal of goods. - Merely on the ground that appellant ha....... + More
2018 (10) TMI 757
Valuation - inclusion of subsidy amounts in the value of the goods cleared by the appellants - Revenue was of the view that VAT liability discharged by the utilisation of the investment subsidy granted in Form 37B actually paid, for the purpose of Se....... + More
2018 (10) TMI 756
CENVAT Credit - area based exemption availed - credit denied on the ground that in terms of Rule 12 of Cenvat Credit Rules, 2004, the Cenvat credit of duty paid by units availing the benefit of Notification No.1/2010 was allowed only after the amendment of This rule w.e.f. 20.01.2014 - Held that - The availment under Notification No.1/2010 is in dispute which is yet to be settled. However, the alternate plea that they would have been entitled to ....... + More
2018 (10) TMI 755
Valuation - related and interconnected companies - Rule 8 of the Central Excise Valuation Rules, 2004 - principles of natural justice - Held that - There has been an apparent non-cooperation on the part of the appellant and till date there is no document on record which may help the adjudicating authority to decide the controversy as directed - it is a fit case to be sent for de novo adjudication about both the issues viz. of valuation of impugne....... + More
2018 (10) TMI 754
CENVAT Credit - input services - service tax paid to the service agent on sale commissions - period from April 2015 to November 2015 - Held that - From the definition of input services, it becomes clear that the activity of sales promotion is specifically included in the definition of input services - similar view adopted in the case of CCE Ludhiana Vs. Ambika Overseas 2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT . - As per Circular No. 943....... + More
2018 (10) TMI 753
Principles of Natural Justice - no proper opportunity of hearing granted - case of appellant is that appearance could not be made for personal hearing as all the documents were in the possession of Department - Held that - It is evident that the adjudicating authority has granted three opportunities of personal hearing in a row i.e 06.06.2017, 07.06.2017 and 08.06.2018, which, prima facie, appears to be not logical and is a complete violation of ....... + More
2018 (10) TMI 752
Amount paid belatedly - penalty - Rule 8(3A) of the Central Excise Rules, 2002 - Held that - The appellant is liable to pay the penalty amount for belated payment of duty on the basis of the month and the number of the days of delay - appeal allowed - decided in favor of appellant.
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