CESTAT Ahmedabad held that building constructed by the Appellant is not commercial and industrial construction, therefore does not fall under the category of taxable services, as the same is not used for commercial and industry but it is used for providing education.
CESTAT Kolkata held that receipt, utilization and duty paid nature of the input Sponge Iron was not in dispute. Hence, CENVAT credit duly available as input Sponge Iron is utilized in manufacturing of finished goods i.e. Pig Iron.
CESTAT Mumbai overturns service tax demand against Kellogg India, asserting that unpaid salary or notice pay recovery isn’t subject to service tax.
The CESTAT Kolkata has dismissed allegations of suppression and quashed a service tax demand in the Bimal Auto Agency Vs Commissioner of CGST & CX case, providing significant implications for the treatment of incentive-based transactions.
A thorough review of the CESTAT Ahmedabad case between Kandla Port Trust and C.C.E. & Kutch (Gandhidham) where the CESTAT quashed the order as the SCN was time-barred.
The issue at hand was the refund claim by Tata Motors, following a price increase and subsequent reversal due to non-acceptance by the buyer. The court had to decide whether the excise duty paid on the increased price could be refunded under Section 11B of the Central Excise Act, 1944.
In the case between Shital Ispat Pvt Ltd and C.C.-Jamnagar, CESTAT Ahmedabad orders re-consideration, stating the one-year period for filing a refund begins from the date of finalizing the bill of entry in instances of initial provisional assessment.
In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.
Explore the crucial CESTAT Ahmedabad judgment on Sun Pharmaceuticals Industries Ltd Vs C.C.E. & S.T, casting a spotlight on the adherence to EXIM policy and implications for the pharmaceutical industry.
The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.
