The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the Entertainment world Developers entitled to an input service credit of Rs. 49 Lakhs. The appellant, M/s Entertainment world Developers Pvt. Limited has set up...
The Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) has directed the filing of E-Hearing applications for earlier disposal of high revenue stake cases. The Board from time to time has issued instructions to all the...
The Madras High Court quashed the demand/recovery notice passed in violation of the judgment delivered by the Apex Court. The petitioner, M/s.Jumbo Bags Ltd. claimed exemption from payment of duty against the sales effected by...
The Kerala High court held that the claim Merchandise Export from India Scheme (MEIS) benefit can’t be denied merely on procedural defects. The respondent, N.C.John and Sons Pvt. Ltd. had filed 29 shipping bills. All...
The Customs, Excises, Service Tax Appellate Tribunal (CESTAT), Chennai Bench held that no service tax is applicable on Deputed employees working under control, direction and supervision of overseas companies. The appellant, M/s.Komatsu India Pvt. Ltd....
The Madras High Court held that the Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) has rightly granted relief to Assessee and has not allowed an extended period of limitation to the Adjudicating Authority observing that...
In a relief to Cummins Technologies India Pvt. Limited, the Customs, Excise and Service Taxes Appellate Tribunal ( CESTAT ) directed the Adjudicating Authority to grant the refund of service tax paid for the services...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the order passed by lower authority for rejecting the claim for refund of the Service tax as it attracts principles of unjust enrichment. The Appellant,...
The Madurai Bench of Madras High Court consisting of Justice M Sathyanarayan and Justice P Rajamanickam, while dismissing an appeal filed by The Commissioner of Customs, Tuticorin against M/S. Shadi Ram & Sons Pvt. Ltd....
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) rejected the classification of revenue in absence of any independent cogent evidence. The Appellant, M/s Asian Granito India Ltd. imported the Calcite Sand. Based on the...
The Custom, Excise, Service Tax Appellate Tribunal (CESTAT) while rejecting the contention of the revenue authorities held that supplying and spreading GSB on top of road is a “work contract”. The appellant, M/s. Sem Construction...
The Delhi High Court held that the deposit of pre-deposit is mandatory for filing an appeal before the CESTAT and the decision shall be taken by CESTAT only after deposit of the pre-deposit as required...
The Supreme Court laid down detailed principles to keep in mind while determining the value of the Excisable Goods. The appeals were disposed of by the Supreme Court, confirming the impugned orders of CESTAT setting...
The Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) on Monday extended the facility of e-hearing to appeals. The Tribunal received various representations from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that service tax cannot be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) suspended the sitting of all Tribunals including the regional benches due to the spread of Coronavirus (COVID-19) pandemic. It has been notified that the Benches of...
The Gujarat High Court ordered a cost of Rs.1 Lakh against Excise Officer for not issuing a refund. The petitioner, M/s Century Copper Rod Pvt. Ltd. and one of its directors Mohammed Zenulbhai Vasi had...
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules. The appellant, M/s Tata Steel is a manufacturer...
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), while setting aside the penalties under Section 78 of Finance Act, 1994 held that the commission or agency fee remitted to entities for handling vessels outside...
The Customs, Excise s, Service Taxes Appellate Tribunal (CESTAT), Mumbai Bench held sovereign privilege that the service tax is not applicable to the collection of Octroi for entry of goods by the appellant in the discharge of sovereign...
The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) held that M/s. Hindalco Industries Ltd. is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods. The...
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