CESTAT Weekly Flashback for the period from 22 To 28 September 2024.
Table of Contents
Customs Broker | Dept. Can’t File Appeal Against CBLR Order Passed By Commissioner: CESTAT
Case Title: Commissioner Of Customs -New Delhi (Airport And General) V/S M/S Entire Logistics Pvt Ltd
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that the department cannot file an appeal against an order passed under Customs Brokers’ Licensing Regulations (CBLR) by the Commissioner.
Sale-Purchase Flats Allotment Rights Outside The Purview Of “Real Estate Agent Services”, No Service Tax Payable: CESTAT
Case Title: Commissioner of Central Excise & Service Tax, Central Tax Commissionerate Versus M/s. Government Official Welfare Organisation
The Delhi Bench of Customs, Excise and Service Tax Tribunal (CESTAT) has held that the activity of purchase and sale of allotment rights of flats is outside the purview of the taxable category of ‘Real Estate Agent Services’ and no service tax is payable.
Impermissible For Customs Broker To Use Somebody Else’s Credentials In Bill Of Entry: CESTAT
Case Title: M/s Goodwings Maritime Pvt. Ltd. Versus Commissioner of Customs
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that it is impermissible for any Customs Broker to use somebody else’s credentials by mistake.
Exporter Responsible For Employee’s Action Of Smuggling Red Sanders; CESTAT Upholds Confiscation & Penalty Worth 2.43 Lakhs – CESTAT Weekly Flashback
Case Title: Shri Krishna Chandra Agrawal Versus Deputy Commissioner of Customs
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the order confiscating the prohibited red sanders which was attempted to be exported under section 113 of the Customs Act and imposed penalties of Rs. 2,43,000 on the appellant/exporter and Rs. 80,000 on Fedex under section 114 of the Customs Act.
No Service Tax Payable On Transportation Of Passengers By Ropeway: CESTAT – CESTAT Weekly Flashback
Case Title: M/s. Damodar Ropeways & Infra Limited Versus Commissioner of Service Tax
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax payable on transportation of passengers by ropeway.
Data Retrieved From Several Computers By Officers Of DGCEI Is Not Admissible Evidence: CESTAT
Case Title: M/S Shree Balaji Furnaces Pvt. Ltd. Versus Commissioner Of Central Excise & CGST- Alwar
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the data retrieved from the several computers by the officers of Directorate General of Central Excise Intelligence (DGCEI) is not admissible evidence.
Relief To Sun Pharma: No Excise Duty On Waste Arising During Manufacturing Of Bulk Drugs: CESTAT
Case Title: Sun Pharmaceuticals Industries Limited Versus Commissioner of Central Excise & ST, Vadodara
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Sun Pharmaceuticals is not liable to pay excise duty on waste arising during manufacturing of bulk drugs.
Zero Air/Synthetic Air Classifiable Under Chapter Heading 2804 Of CETA, 1985: CESTAT
Case title: M/s. Bhuruka Gases Limited v/s The Commissioner of Central Excise
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Zero Air/Synthetic Air is classifiable under Chapter Heading 2804 of Central Excise Tariff Act, 1985 (CETA, 1985).
CESTAT Upholds Order Forfeiting Entire Security Deposited By Customs Broker
Case title: M/s.RSM Clearing Services Pvt. Ltd. v/s The Commissioner of Customs (Seaport-Import)
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the order forfeiting the entire security deposit by customs broker.
Extended Period Of Limitation Can’t Be Invoked In Revenue Neutral Cases: CESTAT
Case Title: M/s. Sun Knowledge Pvt.Ltd. v/s Commissioenr of Service Tax-I, Kolkata
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an extended period of limitation cannot be invoked in revenue neutral cases.
Cenvat Credit Rules Lacks Provision Requiring Reversal Of Cenvat Credit In Absence Of Any Consideration: CESTAT
Case Title: M/s. Electro Steel Casting Ltd v/s Commissioner of Service Tax, Kolkata
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision under the Cenvat Credit Rules, 2004 or in the Finance Act, 1994 which requires for reversal of Cenvat credit for the services provided for which no consideration has been received by an assessee.