Exporter shall produce:-
65(105)(h) by a custom house (i) invoice issued by custom house
agent in relation agent for providing services
export goods ... Natvar Parikh Industries Ltd., having Registration
No.AAACN5361LCH002 (Custom House Agent) have issued their bills M/s.HMIL
indicating the services. The service
Rajasekar, learned Standing Counsel for the Customs and Central Excise submitted that the appellant, through their Customs House Agent, has cleared the goods ... claiming the same, under classification CTA.No.7204, whereas, on examination by Customs (Docks), the goods were found to be used rails, classifiable under
K.Sugumar vs The Commissioner Of Customs on 7 October, 2021
Author: R.Suresh Kumar
inputs from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods ... Customs or Central Excise Commissionerate;
(l) a certificate issued by the Superintendent of Central Excise of by the proper officer in the Customs area under
commission agents. The Division Bench of the Tribunal in the case of Mercedes Benz India Pvt.Ltd. Vs CCE Pune-I (supra) has clearly held
commission agents. The Division Bench of the Tribunal in the case of Mercedes Benz India Pvt.Ltd. Vs CCE Pune-I (supra) has clearly held
facts or contravention of any provisions of the 1994 Act or the Customs Act, 1962 or the Rules made thereunder with an intent to evade ... credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall
conclusion that the service in issue purportedly, rendered by the foreign agents was rendered prior to the removal, can credit be taken for duty paid ... case of respondent no.1 that services of foreign agents are used in locating foreign buyers, which in turn, enabled manufacture and export the requisite
Comstar Automotive Technologies Private Limited,
Keelakaranai Village,
Chengelpet-603 204.
2. Customs, Excise and Service Tax Appellate Tribunal,
South Zone Bench, Shastri Bhavan Annexe ... avail the CENVAT credit on 'rent a cab services/air travel agent's service/tour operator service' provided to the staff/employees
doing so, has relied upon its own judgment, rendered in: Jobelle V. CCE, Mumbai ... Assessee, i.e., tractors, for which services of the aforementioned sales commission agent were utilised, were exempted from payment of Central Excise duty, by virtue
