Customs Brokers are not obligated to authenticate transactions beyond provided documents unless discrepancies are evident. The Tribunal partially upheld the impugned order, reducing penalties and affirming partial forfeiture of security deposits.
Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) where CESTAT upheld the adjustment of excess service tax towards subsequent liabilities.
Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedural lapses affecting Cenvat credit.
Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax on TDS paid for foreign service providers. Full text available.
CESTAT held that for extended limitation period to apply, department must establish elements such as suppression or fraud. Since no such allegations were made in notices, extended period could not be invoked.
CESTAT quashes duty demand on Vodafone Idea’s imported telecom equipment, favoring classification under CTI 8517 70 90 over CTI 8517 62 90.
CESTAT Allahabad rules that screening films in multiplexes is not a Business Support Service, quashing service tax demand on PVS Multiplex India Pvt. Ltd.
CESTAT Kolkata ruled on Emami Paper Mills Ltd vs Commissioner of Customs, addressing issues of PSIA certificates, penal liabilities, and re-examination of goods.
Understand the CESTAT Mumbai order on absence of speaking order under Section 17(5) of Customs Act. Detailed analysis, implications, and conclusion.
Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. under Central Excise Tariff Act. Understand implications and decisions.