Customs Duty Exemption On Imported WAP: CESTAT

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA.The two-member bench of Justice Dilip Kumar (President) and P.V. Subba Rao (Technical Member) has observed that imported WAP is a networking equipment working on LAN, connecting Wi-fi enabled...

Amount Deposited Voluntarily During Investigation Can't Be Treated As Amount Towards Pre-Deposit: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited voluntarily during an investigation cannot be treated as an amount towards the pre-deposit as it was not an amount deposited at the time of the filing of the appeal.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed...

Paper Cess Is Not Includible In The Calculation Of Education Cess And Secondary & Higher Education Cess: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Paper Cess is not includible in the calculation of Education Cess and Secondary & Higher Education Cess. The Bench of P.K. Choudhary (Judicial Member) held that though Cess on Paper is an excise duty, however, it is levied under the Industries (Development and Regulation)...

Onus To Prove Charge Of Clandestine Clearance Of Goods Lies On The Department: CESTAT

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the onus to prove a charge of clandestine clearance of goods lies with the department.The two-member bench, P.K. Choudhary (Judicial Member) and Raju (Technical Member), have held that the charge of clandestine clearance of goods is a serious charge and cannot be made on...

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the 12% interest on custom duty refund from the deposit date to the refund date.The bench of Anil Choudhary (Judicial Member) has observed that the amount of deposit made during investigation or audit becomes pre-deposit ipso facto upon contest of the dispute or filing of the appeal, and the...

Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit on group mediclaim policy cannot be disallowed.The two-member bench of P.K. Choudhary (Judicial Member) has observed that the insurance policy was taken by the Appellant for its factory employees. The appellant is registered under the Employees State Insurance Act, 1948...

No Penalty Can Be Imposed For Introducing The Importer To IEC Holder: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a penalty cannot be imposed for introducing the importer to the Importer-Exporter Code (IEC) holder.The bench of Anil Chaudhary (Judicial Member) has observed that no penalty can be imposed without proving the role of the person being charged. The appellant/assessee is working as a...

Mandatory Deposit U/S 35F Of Excise Act Cannot Be Made By Way Of Debit In Electronic Credit Ledger Maintained Under CGST Act: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a mandatory deposit under section 35F of the Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under the CGST Act.The two-member bench headed by Dilip Gupta (President) and P. Anjani Kumar (Technical Member) has observed that as per the provisions...

Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT

The Chandigarh Bench of CESTAT has ruled that the services provided by BlackRock India, relating to development of interface for an operating system for investment managers, is not an intermediary service. The Bench of Ajay Sharma (Judicial Member) and P.V. Subba Rao (Technical Member) held that the 'Business Support Services' rendered by BlackRock to its US based clients...

Cenvat Credit Of Service Tax Can Be Availed On Debit Notes: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that the Cenvat credit of Service Tax can be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004.The bench of P.K. Chaudhary (Judicial Member) has observed that an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. The...

Job Worker Liable To Pay Excise Duty For Unloading Chemicals From Tankers, Repacking and Labelling In Small Drums: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the job worker has carried out all the activities which, as per the department, amount to manufacturing. The job worker is alone to pay the excise duty. The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that irrespective of the...

Customs Authorities Cannot Encash Bank Guarantee Before Expiry Of The Limitation Period For Filing An Appeal: Bombay High Court

The Bombay High Court has reiterated that Customs Authorities cannot encash the Bank Guarantee furnished by the assessee before the expiry of the statutory period available for filing an appeal. The Division Bench consisting of Chief Justice Dipankar Datta and Justice M. S. Sonak ruled that despite the assurances given to the Bombay High Court in the case of Legrand (India) Pvt....