CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, and set aside the order.
CESTAT Kolkata set aside service tax demand, holding equipment hiring transferred possession and effective control, constituting a deemed sale liable to VAT.
Kerala HC dismissed writ petitions and held Legal Benefit Fund payable on Co-operative Tribunal appeals under Section 76, following binding Division Bench precedent.
ITAT Delhi deleted bogus purchase additions, holding that genuine purchases and sales were supported by documentary evidence and the Revenue failed to disprove them.
Karnataka HC set aside rejection of a Section 107 appeal on limitation and directed the appellate authority to consider it on merits.
Calcutta HC directed restoration of GST registration after computation of dues, permitting regular return filing to avoid business and livelihood loss.
Karnataka HC modified the Single Judge’s order, directing consideration of GST reimbursement representations in accordance with law instead of reimbursement.
CESTAT Chandigarh set aside a ₹55.01 lakh excise duty demand, holding Section 11D cannot apply to collections made before 20 September 1991.
CESTAT Chennai allowed refund of unutilized CENVAT credit, holding the disputed input services were used for output services and not personal use.
ITAT Delhi deleted the Section 56(2)(viib) addition after holding rejection of the DCF valuation and addition of the entire share premium unsustainable.
