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  • Customs Appellate Tribunal Grants Concessional Duty Benefit in Import Dispute

    Customs & Excise,Dec. 09, 2023

    The Customs, Excise and Service Tax Appellate Tribunal in Chennai allowed the appeal filed by M/s. TCP Limited, granting them the benefit of concessional duty under the Preferential Trade Agreement. The Tribunal set aside the original authority’s rejection of the benefit based on discrepancies in the invoices and the Country of Origin Certificate. The Tribunal held that the invoices issued by a third-party country and minor differences in invoice n…

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  • Denial of CENVAT credit to M/s. Siemens Technology & Services Pvt. Ltd. for the…

    Customs & Excise,Dec. 09, 2023

    This case involves the denial of CENVAT credit amounting to Rs. 1,22,29,342/- to M/s. Siemens Technology & Services Pvt. Ltd. The company, which is an exporter of Information Technology Software Services, had accumulated CENVAT credit on Service Tax liability discharged under reverse charge mechanism on services procured from outside India and under normal procedure for services availed within India. The company filed refund applications for the pe…

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  • CESTAT Mumbai Allows Appeal for Restoration of Disallowed CENVAT Credit

    Customs & Excise,Dec. 09, 2023

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Mumbai, West Zonal Bench, has issued a Final Order allowing the appeal of Hindustan Coca-Cola Beverages Pvt Ltd for the restoration of disallowed CENVAT credit. The appeal sought to restore credit availed under the CENVAT Credit Rules, 2004, which had been deemed ineligible. The CESTAT found that the eligibility of CENVAT credit on certain services had been settled by previous court…

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  • Customs & Excise,Dec. 09, 2023

    In Customs Appeal No.75195 of 2014, the Customs, Excise and Service Tax Appellate Tribunal in Kolkata allowed the appeal filed by M/s. Softel Overseas Private Limited. The appellant had initially paid duty at a rate of 7.5% but later realized they were eligible for a lower rate of 5% under a different notification. The Commissioner of Customs (Appeals) rejected their request, citing procedural lapses in the certificate of origin. However, the Tribu…

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  • Customs & Excise,Aug. 22, 2023

    Schurter Electronis paid the required duty but missed getting DTA clearance permission. For this, the Excise Department imposed a ₹1 lac penalty on its director under Rule 26. Was the department's decision justified? The Tribunal, however, ruled against this penalty.

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Why Gaming PCs are classifiable under automatic data processing machines, thus …

The CESTAT Chennai recently ruled on the classification of 'Computer System Desktops' marketed as gaming PCs. Asus India Private Limited imported these systems under CTH 84713090. However, the Revenue re-classified them under CTH 9504 5000, considering them primarily for gaming. The tribunal clarified that despite their gaming enhancements, their core function remains data processing, classifying them under CTH 8471.

Customs & Excise,Aug. 11, 2023
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  • Customs & Excise,Aug. 08, 2023

    CESTAT Ahmedabad has directed a re-adjudication in the case involving Senor Metals Pvt Limited and the Commissioner of Central Excise & ST. The core issue was the demand of customs duty for manufacturing dutiable goods on a job work basis without presenting the verification report. The Central Excise Tariff Act, 1985, and notifications like 214/86-CE and 22/2003-CE were invoked. Concerns arose regarding the principles of natural justice and potenti…

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  • Customs & Excise,Aug. 08, 2023

    When Acer India Pvt. Ltd. imported notebook computers for an educational institution, they initially assessed the bill of entry based on Retail Sale Price (RSP). However, realizing that the goods were not intended for retail sale, they sought reassessment under the normal transaction value. This led to a legal tussle, with the Customs, Excise, and Service Tax Appellate Tribunal eventually ruling in favor of Acer, emphasizing the importance of corre…

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Customs & Excise,Aug. 07, 2023

A recent ruling has confirmed that CENVAT credit cannot be denied for input services used for output service. The decision underscores the principle that such credit is a substantive right and cannot be denied due to the nature of the service.

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CENVAT Credit Greenlit for Spray Drying Plant Services

A recent ruling has affirmed that CENVAT credit can be claimed for the erection and commissioning services of a spray drying plant. The decision reinforces the principle that such credit is a substantive right and cannot be denied due to the nature of the service.

Customs & Excise,Aug. 07, 2023
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