CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
Madras High Court affirms that Section 80HHC deduction is granted without reducing Section 80IB benefit, citing Supreme Court precedents.
ITAT Delhi rules in favor of Spicejet, upholding the deletion of supplementary aircraft rent disallowances, citing consistent past judgments.
CESTAT Chandigarh rules imported goods’ value cannot be solely enhanced based on DRI alerts. It also confirms CVD exemption for polyester fabric, citing Supreme Court rulings.
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving fake invoicing and tax rebates, citing prima facie complicity and need for custodial probe.
CESTAT Delhi rules extended service tax limitation not valid when demand is based solely on income tax disclosures, citing lack of suppression.
CESTAT Chennai denies Amicus Communications’ customs duty refund appeal, citing failure to provide mandatory documents, lack of diligence, and strict compliance for exemptions.
Kerala High Court mandates customs to dispose of seized buffalo meat within one month due to perishability, resolving pending export misdeclaration cases.
