Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at that said price. 4. the honble punjab ..... and haryana high court has held in the case of ambuja cements ltd. [2009 (236) elt 431 (pandh)] that the above circular is binding on the department. the assesees satisfied all the conditions set out in the circular since the price of the goods ..... there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of the goods and the property therein remain with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... to show the sale of goods, and the money was then being deposited in cash in their respective banks and transferred back to the accounts of the high seas sellers. it was clearly brought out that the yarn imported duty-free was being diverted without being put to use for the intended purpose, in contravention of provisions of customs act, 1962. searches ..... of entry already filed by importers i.e. m/s.shree maruti impex and m/s.ravi enterprises, should be cancelled. after purchasing the impugned goods on high seas sale basis under a valid sale agreement signed by both the parties and on the strength of the igm filed in their name by the steamer agents, m/s.ravi enterprises and ..... the opinion of this court, it is clear from the conduct of the respondent that instead of finding out m/s.magpie, to whom they sold the goods under a high seas sale agreement, for recovery of their dues they are trying to pressurise the authorities for allowing them to cancel the bills of entry filed by m/s.magpie and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by issuing notification no. 19/06-cus dated 01.03.2006 in exercise of powers under section 3 (5) of customs tariff act. this duty is levied at the time of importation of goods, in lieu of sales tax/value added tax levied by the states. there is a scheme under which the importer can claim refund of sad paid if it ..... . 29/10-cus dated 27.02.2010 at s. no. 1. this exemption from sad was for pre-packaged goods intended for retail sale in relation to which it is required under the provisions of the standards of weight and measurement act, 1976 (60/1976) or the rules made there under or under any other law for the time being in force ..... can be claimed only by producing evidence that the imported goods were sold on payment of sales tax/vat as applicable. the second line of argument is that unlike under section 5a of central excise act, 1944, there is no provision under section 25 of the customs act, 1962, to the effect that when goods are unconditionally exempted from duty, the importer cannot pay .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 2.2002 wherein it was clarified that mrp need to be printed only when the manufacturer is legally obliged to print the mrp on packages of goods under the provisions of swm act, 1976. these batteries which are cleared for testing and packing at their dehradun unit are not covered by these provisions. the process undertaken at ..... , he has noted that the process undertaken in the dehradun unit amounts to manufacture after which the impugned goods become fit for retail sale. hence the view taken by the adjudicating commissioner that the assessment of the impugned goods cleared from the chennai unit has been correctly done under section 4 and that there is no case for ..... valuation of the same under section 4a of the central excise act, 1944 requires no interference by us. we also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... which there is no exemption from sad, when refund is being granted under notification no.102/07 dt. 14-09-07 after payment of vat on sale of the goods and on submission of documents prescribed under the said notification, it is not taken as a case of reassessment. such objections are not raised while administering benefit of notification 102/ ..... .9.2013 referred to supra. the gist of the decision is that in the absence of any specific prohibition under section 25 of the customs act to the effect that importer cannot pay import duty when goods are exempted,an importer cannot be forced to avail such exemption in view of the various decisions of the courts. it was also observed in ..... /07-cus. dt. 14.9.07. 3. sad is levied under section 3 (5) of customs tariff act, 1985 by issuing notification no.19/06-cus. dt. 1.3.2006. this duty is levied at the time of importation of goods in lieu of sales tax/vat levied by the states. there is a scheme under which the importer can claim refund of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... credit of service tax paid on services used in or in relation to the manufacture of excisable goods. similar powers are available under section 94 of the finance act, 1994 to make rules to provide for credit in respect of goods and services used for providing taxable service. there is no power with the government to make rules ..... (a) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods; xvi(aa) provide for credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation ..... enabling provision under the act only allows for providing credit of service tax paid or payable on taxable services used in, or in relation to, manufacture of excisable goods. the services which are used by the manufacturer subsequent to completion of the manufacturing and for sale of the goods cannot, therefore, be considered as input service in or in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... made in the grounds of appeal, there would not have been any liability to service tax because substantial value of the contract has suffered tax bringing sale of goods involved to tax. therefore, not only the predeposit may be waived but also appeal may be decided. 3. ld. sdr, on behalf of revenue ..... that composite contract for supply of elevators/escalators for residential and commercial building sizably involved material components and amounting to sale of goods without substantially involving providing of service and is not taxable under finance act, 1944 as commissioning and escalation service provided. 2. moving the stay application, ld. counsel submitted that at ..... involved for the period under adjudication and to arrive at a proper conclusion excluding the sale of goods, if any, from taxation, bringing out clearly the service aspect appropriately classifiable under taxing entry under section 65 of the finance act, 1944 subject to permissible abatement, if any and tax. 5. in view of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... notice demanding differential duty of rs.19,860/- from m/s. poly resins by invoking the proviso to section 11a(1) of the central excise act, 1944 as the fact of sale of goods with depressed the value to related person was not divulged to the department. such notice was adjudicated by the commissioner who held that m/s. ..... poly resins and m/s.reliable corporation were unrelated persons and that the goods had been under invoiced. the commissioner also imposed penalty equal to duty amount ..... issue in the present case is as to whether m/s. poly resins and m/s. reliable corporation are related and whether the appellants depressed the value of the goods sold to m/s. reliable corporation. therefore, commissioner (appeals) holding that the present demand of rs.19,860/- confirmed by the joint commissioner is barred by limitation .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... . i find merit in the submission of the assesses that refund of export duty is covered by section 26 of the customs act which reads as under:- refund of export duty in certain cases:- whereon the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid ..... application for refund of such duty is made before the expiry of six months from the date on which the proper officer makes an order for the clearance of the goods. the mechanism for testing such claims on the anvil of unjust enrichment has been incorporated only in section 27 and not in section 26. the sdr s reliance upon ..... tribunals decision in commissioner of customs, bangalore vs. ken agritech pvt. ltd. - 2004 (175) elt 227 holding that the provisions of section 27 of the customs act, 1962 relating to refund of duty of customs are also applicable for refund of cess paid on export, has overlooked the fact that the refund of export duty is covered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... to some non-vessel operating cargo carriers. in the area, the container belonging to those carriers were open and goods were cleared to different importers. as they are charging different charges from the importers, therefore they have contravened the handling of cargo in customs area regulations, 2009 ..... hence same is dismissed. 4. the appellants have challenged the impugned order imposing penalty on them under section 117 of the customs act, 1962. the appellants are handling both import and export of the goods as custodian (cfs). it is the allegation against the appellant that in their cfs, they have sublet some of the area ..... the appellant is that they have violated the provisions of section 45 2(b) of the customs act, which is reproduced hereunder :- section 45. restrictions on custody and removal of imported goods (1) (2) the person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any .....
Tag this Judgment!