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Commissioner (Appeals)

Blasting Services for Digging Wells for Farmers Qualify as Agricultural Services: CESTAT Sets Aside Tax Demand [Read Order]

The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that blasting services used for digging wells...

Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded:...

Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect...

Unconstitutional Restriction on CENVAT Credit: CESTAT Sets Aside Penalty and Demand Based on Invalid...

Adjournment Not a Matter of Right: CESTAT Refuses to Entertain Late E-mail Request after Pronouncing...

Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that reliance solely on call detail records and circumstantial inferences cannot justify the...

Service Tax not Leviable on License Fee collected for Supply of Customised Software to BITS: CESTAT [Read Order]

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore bench has set aside service tax demands raised on the appellants for reimbursements and customised software licence fees...

Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that when an assessee deposits money during investigation, interest is payable on the entire amount ...

Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]

The Supreme Court of India is set to decide whether Modvat credit used to pay duty on goods that were later found to be non-excisable can be refunded or reversed under the Central Excise Act, 1944. ...

CESTAT Holds Type Test Charges Not Liable to Excise Duty Under Section 4: Quashes Demand and Penalty Against Crompton Greaves [Read Order]

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the demand and penalty imposed on Crompton Greaves Ltd. for including “type test” charges in the...

Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore, in a recent decision, has ruled that income from nursery operations involving tissue culture must be treated as agricultural income exempt under...

Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi upheld the levy of service tax on commission income earned under Business Auxiliary Services (BAS)....