The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench held that the Customs Commissioner erred in revoking Customs Broker License, forfeiting the security deposit, and imposing a penalty. An offence report with a show

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Chennai Bench deleted the service tax demand on Manpower Recruitment or Supply Agency Service. The appellant, M/s. Sak Soft Limited has been engaged in providing information technology

The Customs, Excises and Service Taxes Appellate Tribunal (CESTAT), Delhi Bench has remanded the matter back to the Commissioner to adjudicate afresh service tax demand under Site Formation, Clearance Excavation, Demolition Services. The appellant, Bhardwaj

The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) quashed the demand for reversal of CENVAT Credit against Honda Cars. The appellants, Honda Cars are engaged in packing and labelling of automobile parts and safety

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that there was no justification for the imposition of penalty, especially when there was no allegation of fraud, mis-representation, etc. The assessee, M/s. IVRCL Assets and

The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi Bench quashed the order confirming demand of service tax under “works contract” even if levy of service tax was not exempted. The appellant, India Guniting Corporation

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the order of the Commissioner (Appeals) in upholding the order passed by the Assistant Commissioner rejecting the application filed by the appellant for a refund

The Custom, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that no refund can be claimed if the amount of excess service tax is transferred in the TRANS-1. The appellant, Pujan Builders Engineers

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that the Service Tax Refund claim filed after expiry of limitation cannot be entertained. The appellant, JPG Construction Pvt Ltd. sought the quashing

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no demand of clandestine manufacture and clearance can be confirmed purely on assumptions. The Appellant, M/s. Vinayak Agro Industries has been engaged in the

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench deleted the demand of CENVAT Credit of Rs.196.46 Crores against Oriental Insurance Company. The Appellant, M/s Oriental Insurance Company Ltd. is a registered insurer under

The Kerala High Court held that the CESTAT erred in releasing Canadian Green Peas on payment of redemption fine. The importer before actual grant of license imported goods and filed a Bill of Entry for

The Custom, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi bench directed the release of a seized gold on payment of Concessional duty. The appellant, Asalam Khan is working as a road cleaner in Dubai. Earlier

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench while providing relief to Interglobe Aviation allowed the Integrated Goods and Service Tax (IGST) Exemption available on re-import of repaired parts or aircraft into India.

The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), New Delhi Bench held that Jet Airways and Spice Jet are entitled to exemption from payment of Integrated Goods and Service Tax (IGST) on re-import of