CESTAT Weekly Round-Up
CESTAT – CESTAT Orders – CESTAT Case Laws – CESTAT Judgments – Taxscan
CESTAT – CESTAT Orders – CESTAT Case Laws – CESTAT Judgments – Taxscan
This weekly round-up analytically summarizes the key stories related to Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at Taxscan.in during the previous week from January 10 to January 15, 2022.
Gautam Industries Vs. Commissioner
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh bench, while allowing an appeal filed by Gautam Industries, directed the excise department to pay 12% interest on the amount of deposit collected during the investigation period.
M/s. A.V. Agro Products Vs. Commissioner
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Taxpayer was just gaining time by keeping alive 14 years old SCN with the sole intention of not making good deficiency of Customs Duty.
Harjas Associate Vs. Commissioner
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the GTA services provided to the registered factories shall be subject to service tax under the reverse charge mechanism (RCM).
Mira Bhaindar Municipal Corporation Vs. Commissioner
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld Service Tax Demand towards “Pay and Park”, Bazar auction/ Bazar Fees” and Rasta Nuksan Bharpai/ ROW.
B.G.Exploration and Production Vs. Commissioner
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that “Cost Petroleum” under the “Production Sharing Contract” cannot be treated as “consideration” for rendering “mining services” to the Government of India and therefore, the department cannot levy service tax on the same.
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