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CESTAT Orders Reconsideration Amidst Rule 8(3A) Controversy

July 15, 2023 336 Views 0 comment Print

In a tax dispute with Baroda Rayon Corporation, the CESTAT Ahmedabad has ordered a fresh review due to the legal status of Rule 8(3A) of the Central Excise Rules, 2002. This case raises critical questions regarding the interpretation and application of taxation laws.

CENVAT of service tax paid on rail freight available based on certified copy of railway receipts

July 15, 2023 264 Views 0 comment Print

CESTAT Delhi held that the appellant can duly avail the credit of service tax paid on rail freight on the strength of the certified copy of railway receipts read with Monthly Consolidated Certificates and STTG certificate issued by the Western Central railway.

Decision conveying denial of exemption under DFIA scheme is challengeable before Commissioner (A)

July 15, 2023 780 Views 0 comment Print

CESTAT Ahmedabad held that decision conveying denial of exemption under DFIA Scheme is challengeable by way of appeal before the Commissioner (Appeals). Denial of exemption is not merely a query but the decision of assessing officer and hence appeal can be preferred against the same.

Service Tax Refund Cannot Be Rejected for Invoicing to Agent

July 15, 2023 315 Views 0 comment Print

CESTAT Ahmedabad, in case of Khushi Enterprise vs C.C.E. & S.T.-Daman, has upheld the right to a service tax refund on export of goods, emphasizing that an invoice to an agent is just as valid as an invoice to principal.

CESTAT Grants PepsiCo India Benefit of Lower Duty on Fruit Pulp; Reversal of Ineligible Credit Acknowledged

July 15, 2023 549 Views 0 comment Print

Unpacking the latest CESTAT Chennai verdict on the PepsiCo India vs Commissioner of GST & Central Excise case, exploring how PepsiCo India was granted the benefit of a 1% duty rate on fruit pulp following a reversal of ineligible credit.

LDT Unrelated to Assessable Value of Goods: CESTAT Quashes Differential Duty Demand

July 15, 2023 492 Views 0 comment Print

CESTAT Ahmedabad set a precedent in Hussain Sheth Ispat Vs Commissioner of Customs, ruling that Light Displacement Tonnage (LDT) is not relevant to the assessable value of goods, nullifying the differential duty demand.

CESTAT confirms demand of differential duty for failure to meet Project Import regulations

July 15, 2023 279 Views 0 comment Print

A critical review of the case between Graphite India Limited and the Commissioner of Customs, with an emphasis on the significance of adhering to Project Import regulations and the implications of not doing so.

CESTAT Grants Benefit of Cum-Duty Price

July 15, 2023 765 Views 0 comment Print

Read the analysis of the CESTAT Ahmedabad order regarding the absence of evidence of excise duty inclusion in the price charged from buyers. Learn how the CESTAT granted the benefit of cum-duty price and remanded the case for re-quantification of duty demand and penalties.

Duty exemption on gasket cannot be denied merely due to initial mismatch

July 15, 2023 249 Views 0 comment Print

A detailed look at the case of IGP Engineers Pvt Ltd Vs Commissioner of GST & Central Excise, where CESTAT ruled that duty exemption could not be denied due to an initial mismatch.

CESTAT Rules Against demand on Exempted Service after Cenvat Credit Repayment

July 14, 2023 309 Views 0 comment Print

An exploration of the CESTAT Ahmedabad’s dismissal of the Revenue’s appeal in the case of Commissioner of Central Excise & ST Vs Galaxy Diesel, focusing on the demand for exempted service despite Cenvat Credit repayment.

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