CESTAT Hyderabad held that the activity of investment in mutual fund does not involve the presence of a service rendered by a service provider towards a recipient of service for some consideration.
CESTAT Mumbai upholds dismissal of Customs appeal, ruling it was filed beyond statutory time limit under Section 128, citing Supreme Court precedent.
CESTAT remits power project interest waiver case back to Chief Commissioner, citing unreasoned rejection and violation of natural justice principle.
CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017.
CESTAT Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.
CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default under Section 142 CGST Act.
CESTAT Delhi rules that time spent pursuing an appeal before the wrong forum, based on official guidance, can be excluded from limitation.
CESTAT Mumbai reduces personal penalty on Yusuf Dhanani from ₹5 Lakhs to ₹2 Lakhs, citing voluntary offer and revised duty assessment in old customs case.
CESTAT Mumbai orders release of Happy Gems export goods, setting aside confiscation & penalties as examination confirmed goods matched declaration.
CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.
