The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the duty paid on the provisional assessment of bills of entry is legally authorized and the cenvat credit cannot...
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled the deemed sale cannot be presumed for the purpose of imposing service tax merely on the ground that VAT was...
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number. On...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has recently held that the refund of service tax cannot be claimed once the same is barred by limitation under section 11B of the...
The Customs Excise & Service Tax Appellate Tribunal (CESTAT) of Ahmedabad held that the charge of abatement for evasion of duty on job work. The appellant ( M/s. Rivaa Exports Ltd) supplied polyester PET films...
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an individual NRI cannot be treated as a commercial concern for the purpose of service tax under Business Auxiliary...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the cenvat credit shall be allowed on the input paid on of Telephone used by various officers of the Port installed...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the act of collecting toll amount on behalf of the corporate entity backed by Government is subject to service tax under...
A two-judge bench of the Gujarat High Court has stayed the operation of the order passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), West Zonal Bench Ahmedabad transferring the jurisdiction...
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), West Zonal Bench Ahmedabad has transferred the jurisdiction of the Customs cases filed prior to 2010 to Regional Bench Mumbai. A Notice issued by...
While granting relief to famous cricket player Karn Sharma, the Ahmedabad bench of the CESTAT held that no service tax liability can be attributed to the cricket players for promotional activities provided by them during...
A division bench of the Ahmedabad CESTAT recently held that Service Tax is not payable for screening of films in multiplex on a revenue sharing basis. The issue before the bench was that whether the...
Ahmedabad CESTAT recently allowed CENVAT Credit on Sponsorship Service of Baroda Marathon finding that sponsorship service sports events are more or less relates to advertisement or sales promotion of manufactured goods. The question before the...
In Sagar Drugs and Pharmaceuticals P. Ltd v. CCE, the CESTAT Ahmedabad bench held that recovery of excess tax collected under Central Excise Act, 1944 can be effected for three years from the date of...
In a recent ruling, the CESTAT, Ahmedabad bench held that interest cannot be demanded on the unutilized CENVAT credit availed under Rule 14 of the CENVAT Rules, 2004. The bench was hearing a bunch of...
Recently, the CESTAT Ahmedabad bench ruled that a lessee is not entitled to CENVAT Credit on capital goods if the lessor has already availed depreciation under the Income Tax Act. The bench was hearing an...
In a recent ruling, the CESTAT, Ahmedabad Bench held that under the provisions of section 129E of the Customs Act, 1962, the amount of pre-deposit paid before the first appellate authority cannot be adjusted towards...
In a recent decision, the CESTAT, Ahmedabad bench refused to allow interest on delayed refund of penalty amount already deposited with the Department. The Single Member, while confirming the order of the first appellate authority,...
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