CESTAT

ONE OF THE CONDITIONS FOR AVAILING CENVAT CREDIT ON OUTWARD TRANSPORTATION FROM THE PLACE OF REMOVAL IS THAT SELLER HAS TO BEAR THE RISK OF LOSS OR DAMAGE TO THE GOODS DURING TRANSIT: CESTAT, Kolkata Bench

A. Brief facts of the case: The issue involved in the present case is whether appellant will be eligible to CENVAT Credit on transportation services from the factory to the point of delivery of the customers. The brief fact of this case is that the Respondent (M/s. Bijoy Concrete Works) has taken CENVAT Credit on… Read More

Tags: Central Board of Customs & ExciseCentral ExciseCentral Excise ActCESTATIndirect taxIndirect Taxation

Cost of Advertising Cannot be added to the Assessable Value Unless It Is Recovered from the Dealers Mandatorily as a Condition of Dealership – Cestat, Mumbai

COST OF ADVERTISING CANNOT BE ADDED TO THE ASSESSABLE VALUE UNLESS IT IS RECOVERED FROM THE DEALERS MANDATORILY AS A CONDITION OF DEALERSHIP - CESTAT, Mumbai  A.      Brief Facts of the Case: 1.1       The appellants are manufacturer of excisable goods and were selling the products to various distributors and dealers. The appellants had… Read More

Tags: Central Excise ActCESTATCost of advertisement and publicityValuation

Discount known prior to clearance of goods must be deducted from Transaction Value – CESTAT

ACTUAL AMOUNT THAT THE BUYER IS LIABLE TO PAY AT THE TIME OF SALE OR AT ANY OTHER TIME SHALL BE THE TRANSACTION VALUE: CESTAT - MUMBAI  A.    Brief Facts of the Case: 1.1       In this case, the Appellant are the manufacturer of P & P Medicines falling under sub-heading No. 3003.10 of the… Read More

Tags: Central ExciseCESTATIndirect TaxationValuation

CBEC to Issue Appropriate Guideline to the Quasi Judicial Authorities in Administrative Justice System – CESTAT

CBEC TO ISSUE APPROPRIATE GUIDELINE TO THE QUASI JUDICIAL AUTHORITIES IN ADMINISTRATIVE JUSTICE SYSTEM TO DISCHARGE THEIR DUTIES PUBLICLY IN ACCORDANCE WITH LAW: CESTAT - CHENNAI A.       Brief Facts of the Case:  A.1      Revenue has come in appeal before the Hon'ble Tribunal against the order passed by Learned Commissioner (Appeals) ("First Appellant… Read More

Tags: CBECCESTATCommissioner (Appeals)CustomsIndirect Taxation

Prior permission not needed for transfer of CENVAT as a result of Merger/Amalgamation: CESTAT – Delhi

NO SPECIFIC STIPULATION CONTAINED IN RULE 10 OF THE CENVAT CREDIT RULES, 2004 REGARDING PRIOR PERMISSION FROM THE STATUTORY AUTHORITIES FOR TRANSFERRING THE CENVAT CREDIT AS A RESULT OF AMALGAMATION/MERGER: CESTAT A.     Brief Facts of the Case:  A.1      In this case, the Appellant (viz. "M/s. S.C. Johnson Products Pvt. Ltd." formerly known as… Read More

Tags: Central Excise ActCenvat Credit RulesCESTATNew Delhi

Industry not bound by the Trade Notes have a right to challenge the same

CLR Editorial Notes: This case refers to an appeal against a Tribunal's show cause notice, filed by an organization over entitlement to Deemed Credit as per Department Notification No.01/93 of Central Excise dated 28.02.1993 and Ministry's Order in TS/36/94-TRU dated 01.03.1994, even after the Appellant Unit crossed the value of clearances of Rs.75 lakhs.  The Manufacturing unit… Read More

Tags: AppealCase LawsCESTATChennaiCustoms Excise and Service Tax Appellate TribunalHonIndiaMinistryMumbaiThe Honourable

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