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JAIN STEELS vs. C.C.E. & S.T.-BHAVNAGAR
CESTAT Ahmedabad, Jun 23, 2022

RAMESH NAIR, (JM) 01. The brief facts of the case are that there were proceedings regarding disallowance of deemed credit against the appellants. The said matter was...

M/S. ITCO INDUSTRIES LTD. vs. THE COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Jun 23, 2022

1. Brief facts of the case are that the appellants obtained two advance authorizations dated 29.06.2016 & 05.01.2017 issued by the Additional Directorate General of...

Legislation Referred To : Rule 3 of Cenvat Credit Rules, 2004

M/S TECHNOVA IMAGING SYSTEMS PVT. LTD. vs. COMMISSIONER OF CUSTOMS, ACC MUMBAI
CESTAT Mumbai, Jun 23, 2022

1. Refusal of SAD to the Appellant-importer by the Refund Sanctioning Authority that has received concurrence of the Commissioner (Appeals) in the second round of...

DINESH BHABOOTMAL SALECHA vs. COMMISSIONER OF CUSTOMS (IMPORT)
CESTAT Mumbai, Jun 23, 2022

PER: C J MATHEW, (TM) 1. Appellant has filed two appeals against order no. CAO No. CC-PVNSB/04/2022-23/Adj-(I) ACC dated 24th May 2022 of Commissioner of Customs...

Legislation Referred To : Section 50 of Customs Act, 1962

SAVITA OIL TECHNOLOGIES LTD vs. COMMISSIONER OF CENTRAL EXCISE
CESTAT Mumbai, Jun 23, 2022

Loss in transit is not includible for computation of ‘assessable value’; conversely, inclusion therein implies higher value per unit and consequent absorption...

Subject : Manufacturing services
Legislation Referred To : Rules 14 and 15 of CENVAT Credit Rules, 2004
In Favour Of : Assessee

CITIZEN UMBRELLA MANUFACTURES LTD vs. C.C.E. & S.T.-SURAT-I
CESTAT Ahmedabad, Jun 23, 2022

Since unit is exempted under SSI and it is not registered, no Central Excise provision is applicable such as maintaining stock, etc therefore, it cannot be alleged that...

Subject : Transportation of goods
Legislation Referred To : Rules 25 and 26 of Central Excise Rules, 2002
In Favour Of : Assessee

COMMISSIONER OF CUSTOMS-MUMBAI vs. RELIANCE JIO INFOCOMM LTD.
CESTAT Mumbai, Jun 22, 2022

PER: P. ANJANI KUMAR, (TM) 1. These set of appeals are filed by the Revenue against the orders passed by Commissioner of Customs (Appeals). 2. Brief facts of the case...

M/S. LIFECELL INTERNATIONAL PVT. LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Jun 22, 2022

1. Brief facts are that the appellant is engaged in the business of cord blood banking and is registered with the department. The business of the appellant was exempted...

Legislation Referred To : Rule 6(3) of Service Tax Rules, 1994

SANTRAM METALS & ALLOYS PVT LTD vs. C.C.E & S.T.,-AHMEDABAD-III
CESTAT Ahmedabad, Jun 20, 2022

Since revenue had not made any investigation at unit of assessee, which could have supported findings of adjudicating authority, no contrary evidence is produced therefore...

Subject : Manufaturing of goods
Legislation Referred To : Rule 26 of Central Excise Rules, 2002
In Favour Of : Assessee

M/S. CABCON INDIA PRIVATE LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA-III
CESTAT Kolkata, Jun 17, 2022

No material evince is placed on record to establish that assessee has tried to suppress facts, therefore, assessee is entitled to exemption.

Subject : International organization
Legislation Referred To : Rule 25 of Central Excise Rules, 2022
In Favour Of : Assessee