Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Relief to Larsen & Toubro Limited: Bombay HC confirms Reversal of Credit to Input Services on Usage for Manufacture of Dutiable and Exempted goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Larsen-Toubro-Limited-Relief-to-Larsen-Toubro-Limited-Bombay-High-Court-taxscan.jpg "Relief to Larsen & Toubro Limited: Bombay HC confirms Reversal of Credit to Input Services on Usage for Manufacture of Dutiable and Exempted goods [Read Order]")
Relief to Larsen & Toubro Limited: Bombay HC confirms Reversal of Credit to Input Services on Usage for Manufacture of Dutiable and Exempted goods [Read Order]
A Division Bench of the Bombay High Court confirmed the reversal of credit to input services on usage for manufacture of dutiable and exempted goods...
![Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Customs-Act-CESTAT-Imposes-Penalty-CHA-on-Aiding-Export-of-Red-Sanders-Wood-Pillars-and-Top-TAXSCAN.jpg "Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]")
![Relief to Reebok India: CESTAT rules Technical Know-How not Registered in India, cannot be Taxable under IPR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Reebok-India-CESTAT-rules-IPR-Reebok-India-taxscan.jpg "Relief to Reebok India: CESTAT rules Technical Know-How not Registered in India, cannot be Taxable under IPR [Read Order]")
Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]
In a recent decision the Bombay High Court observed that providing Satellite derived 3D model services is “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017...
![Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Providing-Satellite-Derived-3D-Model-Services-Export-Service-IGST-Act-Bombay-HC-TAXSCAN.jpg "Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]")
Second-Hand Goods are Restricted for Import Under Foreign Trade Policy: CESTAT Imposes Customs Duty Demand
The Bangalore Bench of the Customs, Excise and Service Tax (CESTAT), imposed customs duty demand and held that second-hand goods are restricted for import under Foreign Trade Policy. The appellant...
Inference as to Certificate of Origin cannot be Merely Drawn from Bill of Lading: CESTAT grants Customs Duty Exemption
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption and observed that Inference as to certificate of origin cannot be merely drawn...
Payment for Manufacturing Activities Undertaken on Job Work basis is not Manpower Recruitment or Supply Agency Service: CESTAT
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench observed that the payment for manufacturing activities undertaken on job work basis is not...
Activity of Fabrication of Tugs and Barges out of Raw Material not Classifiable under Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that activity of fabrication of tugs and barges out of raw material not...
Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that Customs Broker cannot be held responsible for exporters found non-existent during subsequent...
![Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Broker-Responsible-for-Exporters-found-Non-Existent-during-Subsequent-Verification-CESTAT-TAXSCAN.jpg "Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]")
Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]
In a major relief to M/s. Fourrts (India) Laboratories P. Ltd, the appellant, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that physician samples are to...
![Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Fourrts-India-CESTAT-Physician-service-tax-taxscan.jpg "Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]")