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M/S. SANDOR MEDICAIDS vs. PRINCIPAL COMMISSIONER OF CUSTOMS
CESTAT Hyderabad, Mar 10, 2023

ANIL CHOUDHARY, (JM): 1. The issue involved in this appeal is with regard to the classification of imported goods namely i) I Stat Blood Gas Investigation Cartridges,...

Legislation Referred To : Section 28(8) of the Customs Act, 1962

M/S. WARBURG PINCUS INDIA PVT. LTD. vs. ASSTT. COMMISSIONER, MUMBAI SOUTH
CESTAT Mumbai, Mar 08, 2023

1. This appeal is directed against the order in appeal no NA/CGST/A-I/MUM/179/2019-20 dated 26.09.2019 of the Commissioner (Appeals), GST and Central Excise, Mumbai-I....

Legislation Referred To : Rule 5 of the CENVAT Credit Rules, 2004

M/S. ASPINWALL AND COMPANY LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Mar 07, 2023

Since reimbursement of expenses does not amount to commission for customs house agent therefore, such reimbursement is not taxable.

Subject : Cargo handling service
In Favour Of : Assessee

M/S. FIFTH AVENUE SOURCING PRIVATE LIMITED vs. THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
CESTAT Chennai, Mar 07, 2023

Since precedent cited established that assessee’s classification of service was correct therefore, assessee not liable.

Subject : Supply of services
In Favour Of : Assessee

THE COMMISSIONER OF GST & CENTRAL EXCISE vs. M/S. ROYAL ENFIELD (UNIT OF M/S.EICHER MOTORS LTD.)
CESTAT Chennai, Mar 07, 2023

Since packing charges in pre-manufacturing stage could be included within valuation of manufactured goods therefore, partially charges were included, however, assessee...

Subject : Manufacturing of motor parts
Legislation Referred To : Rule 9B of Central Excise Rules
In Favour Of : Assessee (Partly)

VELJI P & SONS vs. C.C.E. & S.T.-RAJKOT
CESTAT Ahmedabad, Mar 07, 2023

Since several facts following mining services were not addressed in this case therefore, matter remanded.

Subject : Mining services
In Favour Of : Assessee (Partly)

UNNATI ALLOYS PVT LTD vs. C.C.E. & S.T.-DAMAN
CESTAT Ahmedabad, Mar 07, 2023

RAMESH NAIR, (JM) 1. These appeals are directed against the impugned order passed by the Commissioner whereby the appellants were imposed penalties under Rule 26 (2) of...

Legislation Referred To : Rule 26 (2) of Central Excise Rules, 2002

THE INTEGRAL COACH FACTORY vs. THE COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Mar 07, 2023

Since assessee had omitted to pay exercise duty therefore after considering all facts revenue has imposed 10000 rupees penalty.

Subject : Manufacturing of goods
Legislation Referred To : Rule 25 of Central Excise Rules, 2002
In Favour Of : Revenue

M/S. CHEMPLAST SANMAR LTD. vs. THE COMMISSIONER OF CUSTOMS
CESTAT Chennai, Mar 07, 2023

PER: SULEKHA BEEVI C.S, (JM) 1. Brief facts are that the appellant filed two Bills of Entry both dated 27.07.2011 for clearance of 51700 MTs and 33000 MTs of Steaming...

Legislation Referred To : Section 12 of the Customs Act, 1962

M/S. S. VAIDYA AND COMPANY vs. THE COMMISSIONER OF CUSTOMS
CESTAT Chennai, Mar 07, 2023

PER: SULEKHA BEEVI C.S, (JM) 1. Brief facts of the case are that the appellant filed three refund claims for refund of SAD amount of Rs.10,97,996/-. After scrutinizing...